Threats to Foreign Trade

In Costa Rica, the General Directorate of Customs announced that companies that have tax or employers debts will not be able to complete the procedures and formalities needed to export or import goods or services.

Friday, November 8, 2019

Resolution DGA-030-2019 of the Directorate General of Customs (DGA), issued on October 22 of this year, states that "... it is communicated that the Information Technology Information System for Customs Control will verify compliance with these requirements and if there are outstanding debts will prevent continuing with the import or export procedure requested by electronic transmission."

The measure will apply to companies and customs agencies that have outstanding tax debts or employer workers.

For the Chamber of Foreign Trade of Costa Rica (Crecex), this measure will affect foreign trade, because it could compromise product deliveries to trade, agriculture and industry, especially in some cases where the systems of institutions do not update information quickly.  This could block an urgent import or export and cause damage to the company and its customers, even exposing it to fines for failure to deliver goods in a timely manner.

Raymundo Volio, tax law expert of Actualidad Tributaria, explained to Crhoy.com that the measure "... would affect all exports and imports of goods, just in the beginning of the Christmas season, since the statement includes in addition to importers and exporters, the auxiliaries of the customs public function, i.e. customs agencies that are responsible for collaborating with the fiscal activity of the State."

Volio added that "... the consultation platform is very recent and have been presenting problems with distorted information, as they have included alleged debts to the Taxation that are actually already paid."

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