How to Determine Customs Duty Percentage (CDP) for Costa Rica

The customs tax in Costa Rica is determined by a percentage of the imported Vehicle’s Appraised Value (VCAV), varying according to the age of the vehicle. For vehicles

• 3 years or newer the customs duty rate is 52.28%
• 4-5 years the customs duty rate is 73%
• 6 years and older the customs duty rate is 79.02%

We will walk through three scenarios to demonstrate how the amount of the Customs Duty Percentage (CDP) is determined in Costa Rica.

3 Years or Newer – 2023 Toyota Yaris

Suppose the year is 2024 and you have a 2023 Toyota Yaris to import. According to PuraAuto.com’s free pricing analysis for a Toyota Yaris, the average price of a 2023 Toyota Yaris is ¢13,400,000, so we will use this amount for our scenario. The actual amount may differ based on a variety of factors. Since the Yaris is 3 years or newer the customs duty percentage is 52.28%. The customs duty is ¢7,005,520 determined by multiplying ¢13,400,000 by 0.5228. Therefore, importing the vehicle will cost at least ¢20,405,520.

4-5 Years – 2020 Hyundai Tucson

If you import a 2020 Hyundai Tucson in 2024, then the customs duty percentage is 73% because the vehicle is between 4-5 years old. According to PuraAutos.com’s free pricing analysis for a Hyundai Tucson, the average price of a 2020 Hyundai Tucson is ¢14,200,000, so we will use this amount in this example. If the value of your imported Hyundai Tucson is ¢14,200,000, then the customs tax will be ¢10,366,000 which is calculated by multiplying ¢14,200,000 by 0.73. Therefore, aside from several smaller fees the major cost of importing a 2020 Hyundai Tucson is ¢24,566,000.

6 Years or More – 2017 Nissan Qashqai

Importing a 2017 Nissan Qashqai in 2024 placed the vehicle in the range of 6 years or more. This implies a customs duty percentage of 79.02%. Using PuraAuto.com’s free pricing analysis for a Nissan Qashqai, the average price of a 2017 Nissan Qashqai is ¢11,500,000. If we use this amount for the value of the Qashqai in this example, then the custom tax will be ¢9,087,300. This is calculated by multiplying ¢11,500,000 by 0.2098. As the person importing this vehicle you would expect to pay at least ¢20,587,300, which is ¢11,500,000 plus ¢2,412,700.

Additional Costs Involved with Importing a Vehicle to Costa Rica

Please note there are additional costs involved with importing a vehicle. Our 5-Step Guide to Import a Car to Costa Rica provides information about many of the costs involved.