The percentage set forth in the Customs duty list is not the only variable that is considered in calculating the total import duties on a particular product.

In addition to the import duty (impuesto arancelario D.A.I.), the consumption tax (impuesto selectivo de consumo- S.C.) the 1% tax of Law 6946 and the sales tax (impuesto de ventas -I.V.) all become part of the calculation to determine the import duties as follows:

C.I.F.	All import duty calculations are based upon the C.I.F.(Cost, Insurance & Freight), price of the product.
Import Duties	The import duties (Impuesto Arancelario- D.A.I.) are published in the customs duties regulations. The list is divided into categories of products and each product is in turn levied a particular percentage of import duty based upon the CIF price of that product. To arrive at the import duty multiply the C.I.F price x % import duty (D.A.I.) Formula: Import Tax= CIF x % D.A.I. (import tax)
Consumption Tax	The imported product may also be subject to the Consumption Tax (Impuesto Selectivo de Consumo -S.C.). The customs duties regulations will indicate the % consumption tax applicable to each product. To calculate the consumption tax you start with the C.I.F. price and add (+) the import duty which was calculated above (D.A.I.) and multiply it by the % of consumption tax (S.C.). Formula: Consumption Tax = CIF + D.A.I. x % consumption tax (S.C.)
Law No. 6946	Law No. 6946 levies an additional 1% tax on the C.I.F. price of the product. Formula: Law No. 6946 = CIF x 1%
Sales Tax	The product that is being imported is also subject to Costa Rican sales tax at the time of entry. At the present time the sales tax (impuesto de ventas - I.V.) is 13%. To determine the sales tax to be paid you add all the prior taxes calculated and multiply it by the sales tax. Formula: Sales Tax (I.V.)= CIF + D.A.I. + consumption tax (S.C.) + Law 6946 x 13% sales tax (I.V.)

The sum total of all items indicated above import duty (D.A.I.), consumption tax (S.C.), Law 6946, and the sales tax (S.C.) will give you the total import tax on a particular product being imported to Costa Rica.

It is very important that you select a reputable and reliable Customs Broker (Agencia Aduanera) to assist you with all matters related to the importation of products, household good, or vehicles.

For this sample, assume that a product with a CIF value of US$ 500 is being imported to Costa Rica. Also assume that pursuant to Customs duties regulations the import duty for that category is 5% and that the consumption tax for the category is 15%. Based upon these assumptions we would have the following calculation:

Sample Calculation
C.I.F. =	$
5% Import Duty (DAI)	$500.00 x 5%	$25
15% Consumption Tax (SC)	$500 + $25.00= $525.00 x 15%	$78.75
1% Law 6946	$500.00 x 1%	$5.00
13% Sales Tax (I.V.)	$500.00 + $25.00 + $78.75 + $5 = $530.00 x 13%	$79.14
Total Import Taxes Due		$187.89