Moving from the US to Costa Rica: customs, papers and what you can't pack

Bringing your things in duty-free

New residents, and people with a work or study permit or a home there, can import household goods once in reasonable amounts. That alone doesn't make them tax-free. The tax exemption for retirees, rentistas and investors (Law 9996) only took applications for five years from July 2021 — that window appears to have closed. Check with the Costa Rica Tourism Board (ICT) before you budget on it.

The papers customs wants

• A detailed sworn list: date, your ID, line numbers, description, brand, model, serial number, new or used, quantity and value in US dollars — not one combined invoice
• You must be the person named on the bill of lading
• Goods must ship from the country you lived in

Inspection and clearance

A licensed customs broker is required.

Don't pack these

• Firearms and ammunition need a permit
• Endangered wildlife is banned
• Anything that could affect human, animal or plant health must be declared
• Cash of US$10,000 or more must be declared

Bringing a car

Not in the household-goods shipment. Law 9996 beneficiaries could bring up to two vehicles tax-free — the same deadline question applies.

Bringing a dog or cat

A microchip, with its number on the certificate. Rabies vaccine over 3 months old. Dogs: distemper, hepatitis, parvovirus and leptospirosis. Cats: rhinotracheitis, calicivirus and panleukopenia — each listed with date, brand, lot and expiry.

Worm and flea treatment within 15 days of arrival. A vet exam within two weeks of travel, on an international health certificate endorsed by USDA.

Pets shipped as cargo or without you need an import permit, arranged through a customs agency. A pet that doesn't meet the rules is sent back.

Duty and tax on everything else

Taxes stack, in order: import duty on the item, then selective consumption tax, then 1% (Law 6946), then 13% IVA on the total. Look up the item's rate in the TICA tariff.