Before you read
This article summarizes recent customs control measures announced by Costa Rica's Ministry of Finance (Hacienda). It is not legal or tax advice. Import rules, fiscal values, and customs procedures change constantly, so always verify the current requirements with an authorized customs agent (agente aduanal) and Hacienda before shipping anything.
This topic touches everyone who has decided to make Costa Rica their home, or who is in the process of doing it. You may have already seen it in the news, but if not, it is vital that you pay attention: Costa Rica's Ministry of Finance has decided to get much stricter with imports. In practice, the rules of the game at customs just changed, and unfortunately, not to make life easier for us.
Many of you have written in asking about the Expatriate Incentives Law, the regulation that lets you bring your belongings and up to two cars with tax benefits. This new Hacienda measure does not eliminate that law, but it will make the customs review process much more thorough, slower, and potentially more expensive if things are not done perfectly.
1. What Hacienda Is Targeting: Under-Invoicing
The declared value of what you bring in is now under a microscope.
Hacienda's main target is under-invoicing, which in simple terms means declaring that something cost less than its real value in order to pay less tax. This was very common with used vehicles, for example.
The practical consequence is that customs will no longer trust what the paperwork says at face value. They will verify that what you bring in matches exactly what was declared, and they will cross-check the values against their own reference lists.
2. The Three Things You Need to Know
If you are planning to bring a car from abroad or your household goods, keep these three points in mind.
Box-by-box, document-by-document review
Customs will review box by box and document by document. They will no longer trust what the paper says blindly. They will verify that what you bring matches exactly what was declared.
Fiscal values reviewed with a magnifying glass
If you bring a car, Hacienda already has a list of market values. If the fiscal value of your car on that list is higher than what you paid, you will pay taxes on the value Hacienda says, not on yours. This is key when calculating your real budget.
The customs agent becomes sacred
Do not try to do this alone or with someone who does not know the process. You need a professional who knows these new controls inside out to avoid having your belongings stuck at the port for weeks or months while storage fees pile up.
3. My Honest Advice
If you have something planned in the coming months, stop and re-evaluate.
If you have something planned to bring in the coming months, pause for a moment and re-evaluate with your logistics team. Ask for updated quotes, ask specifically how they are handling these new Hacienda controls, and make sure you have every invoice and every proof of payment in order.
This change is real and it is already happening. As I always say in this guide: Costa Rica is a paradise, but its bureaucracy can be a headache if we are not informed. Let's do things right, respecting the country's laws, while taking care of our wallets.
Pura Vida Insider Newsletter — Customs & Import Updates
Get the latest changes to Costa Rica's import and customs rules delivered to your inbox, before they affect your move.
We respect your privacy. Unsubscribe anytime.
Sources: Costa Rica Ministerio de Hacienda, official communications on import controls and customs enforcement (2026); Dirección General de Aduanas (DGA) procedures; Costa Rica Expatriate Incentives Law (Ley de Incentivos para Expatriados). Import rules and fiscal values change frequently, always confirm with an authorized customs agent and Hacienda before shipping.
Enjoyed this article? Read more on our Blog ?