CUSTOMS AGENCY SAMESA COD 95
It began operations in 2002 and has been managed directly by its owners, which has allowed us to guarantee direct and personalized attention to our clients, with a professional and responsible treatment and an agile and efficient service.
We are Auxiliaries of the Costa Rican Government, licensed with the code 095 by the Ministry of Finance to comply with what the general Customs law stipulates in its customs operations.
We are duly guaranteed for customs activity in matters of imports, exports, customs procedures in the Customs Departments of Limón, Caldera, Peñas Blancas, Santamaría and Central.
- Due diligence, presentation and control of required documentation.
- Review of certificates of origin. Application of Commercial Treaties Calculation of taxes.
- HS Codes classification.
- Advice in the case of importation of special products with the appropriate regulations and procedures, allowing agility in imports and exports always under the accompaniment of our team of professionals in Customs Legal matters.
- Internment of cargo under the Free Trade Zone regime.
- Transportation Services, SAMESA counts with its own land fleet.
OUR SERVICES
Customs Import and Export
Definitive Import: It is the legitimate transport of goods or services from abroad which are acquired by a country to process or distribute them within it.
Temporary Import: Customs regime that allows the entry, for a specified period of time, of goods to customs territory with suspension of import taxes, these must be re-exported or definitively imported within the periods established according to the current Law.
Reimportation: Customs regime that allows national or nationalized merchandise to enter customs territory, which were definitively exported and which return in the same state with release of duties and taxes.
Definitive Export: Process of sending goods or services from one country to another.
Temporary Export: Customs regime that allows merchandise to leave customs territory for a specified period with suspension of export taxes, these must be reimported without any transformation or modification within the terms established according to the current Law.
Re-export: Regime that allows the exit of customs territory of foreign merchandise arrived in the country and not definitively imported.
Customs Consulting
The professional solvency of our company allows us to advise you on important issues such as:
- Tariff classification.
- Customs legislation.
- Application of Trade Agreements.
- Calculating taxes.
- Claims and Customs Procedures.
- Product registration.
- Tracking of goods.
"Because dispatching is not everything, we support each operation and advise you permanently."
Permit Processing
Preparation and processing of import and export permits before the respective state institutions.
Internal Traffic
Duly authorized before the General Directorate of Customs Cod. 095 for the movement of merchandise between Customs of the national territory.
Financing
We offer the service of financing taxes and payments to third parties once the credit formalities have been fulfilled.
Local and International Transport
We have our own fleet of trucks for the delivery of goods. We are duly authorized by the General Directorate of Customs under Cod. CR01422.
Bonded Warehouse
- Strategic alliances to guarantee an adequate 3PL.
- Storage.
- Distribution.
QUESTIONS AND TERMS
Free Trade Zone
This regime is granted with the objective of encouraging Foreign Direct Investment (FDI), commercial exchange and job creation in our country. The Costa Rican State offers the Free Zones Regime (FZR) to national and foreign companies that wish to develop their operations in the country.
The companies that opt for this regime of incentives and benefits must comply with the requirements and obligations established in Law No. 7210, its reforms and its regulations.
The obligations established in Law No. 7210, its amendments and its regulations.
What type of companies can benefit from the free zone regime?
- Export processors
- Establish an export requirement. The company must export at least 75% of its production. (This category will no longer be awarded as of 2015).
Marketers - They do not produce, they simply manipulate, repackage or redistribute non-traditional products for export or re-export. These products cannot be sold in the local market.
Service exporters - They correspond to companies that export services to people or companies domiciled abroad or to other companies in the Free Zone.
Park managers - They are companies dedicated to the administration of parks destined to the installation of companies under the Free Trade Zone Regime.
Scientific research companies - Dedicated to improving the technological level of industrial or agroindustrial activity and foreign trade in the country.
Companies that operate shipyards and docks - Construction, repair or maintenance of boats (dry or floating).
Processors regardless of whether they export or not / Free Zones supplier companies - Export level is not a requirement for entry. (This category also applies to processing companies that provide at least 40% to other Free Zone companies).
Active Improvement
It is a customs regime that allows you to receive merchandise in the national customs territory with suspension of all kinds of taxes and under the surrender of guarantee (machinery and equipment).
These goods must be subjected to a transformation process (Article 179, General Customs Law).
Who can benefit?
Any natural or legal person who submits the goods or products to a process of:
- Transformation.
- Repair.
- Reconstruction.
- Incorporation of merchandise into more complex sets, machinery, transport equipment or devices.
Modalities
- 100% re-export (direct or indirect): this modality can be used by those companies that re-export all of their production to other countries. That is, they cannot sell their products in Costa Rica.
- Re-export (direct or indirect) and local sale: those companies that re-export part of their production and sell the other part in Costa Rica are eligible. However, they must pay taxes on production sold on national soil.
What should I do to import goods?
If the merchandise has a value of less than $ 100 (non-commercial), you can go to the customs office in your jurisdiction with the documents that prove you as an importer, so that the Customs Declaration Form can be made ex officio. For commercial merchandise or value greater than $ 100, you must contract with a Customs Agent or Agency. Art.136 General Customs Law (LGA) and 433 Regulations to the General Customs Law (RLGA).
Can I carry out the import or export procedures myself? Yes, in the following cases:
Import
- When the goods are worth less than $ 100.
See previous answer. *** - Goods sent from abroad for the use of the recipient or his family as long as their value does not exceed $ 500.
- Those that are considered “Samples of no commercial value”.
- Those entered by the traveler other than luggage
- Those entered by post or courier, as long as they are not commercial.
Export
- The person can carry out the procedure as long as they have the required software for it. Art.37 LGA and Art. 343 of the RLGA.
Where can you find the customs fee?
In the electronic address: www.hacienda.go.cr/tica
How do I get the import and / or export statistics of an article or product?
In the electronic address: www.hacienda.go.cr / Directorate General of Customs / you must first know the tariff heading of the article or product that you wish to consult.
Documents required for import
- Bill of Landing or BL), Air Waybill, Courier Ticket, Arrival Notice (Postal Customs), Baggage Ticket.
- Commercial invoice.
- Certificate of Origin (When applicable).
- Other documents (Technical notes and special procedures).
What are the customs modalities or regimes?
- Definitive: Import and Export and its modalities.
- Temporary: National and International Customs Transit, Transhipment, Transit by Sea or Air, Tax Warehouse, Repackaging and Distribution Service in Tax Warehouse, Temporary Import and Export and On-Board Provisions.
- Customs Tax Payment Release: Free Zone, Reimport in the same state and Re-export.
- Improvement: Active Improvement and Temporary Export for Passive Improvement.
- Refund of rights.
What are technical notes?
Technical notes are regulations or prohibitions that are applied in principle to protect national security, public health, animal and plant health and other institutionally imposed regulations.
CUSTOMS DECLARATION
How should travelers present the customs declaration?
Travelers must present the customs declaration written, filled out and signed prior to the presentation of the goods, ART. 368 LGA.
In family groups, the person responsible for this will fill out and sign the declaration, who will be responsible for the customs tax consequences of that act. (Family group is understood to be those people linked by affinity and consanguinity in the first degree).
What is the penalty for not presenting the customs declaration?
Anyone who fails to present the customs declaration will be sanctioned with a fine of $ 100; as well as the companies that provide the transportation service that do not distribute the official customs declaration formulas to passengers (ART 235 LGA).