{"id":2337,"date":"2026-10-30T08:00:00","date_gmt":"2026-10-30T08:00:00","guid":{"rendered":"https:\/\/ics.cr\/?p=2337"},"modified":"2026-10-30T08:00:00","modified_gmt":"2026-10-30T08:00:00","slug":"the-treasury-establishes-new-requirements-for-customs-declarations-starting-in-january-2027","status":"publish","type":"post","link":"https:\/\/ics.cr\/en\/hacienda-establece-nuevos-requisitos-para-las-declaraciones-aduaneras-a-partir-de-enero-de-2027\/","title":{"rendered":"The Treasury establishes new requirements for customs declarations starting in January 2027"},"content":{"rendered":"<p>The Ministry of Finance announced new measures to strengthen control over goods entering the country under the Customs Transit Regime, with the aim of improving monitoring and preventing possible practices of tax evasion and smuggling.<\/p>\n<p>As of January 11, 2027, all Unique Customs Declarations (DUA) related to this regime must include more detailed information about the transported goods, as established in resolutions MH-DGA-RES-1714-2026 and MH-DGA-RES-1721-2026.<\/p>\n<p>Among the new requirements is the obligation to declare, for each line of goods, the consignee's identification, the tariff classification, the declared value, the quantities, the gross and net weight, the physical condition of the products, as well as the details of the supplier and the commercial invoices.<\/p>\n<p>These provisions seek to replace the generic descriptions currently used in some declarations, allowing the Customs Administration to identify goods more accurately and verify that the information declared corresponds to the products that are actually entering the national territory.<\/p>\n<p>The changes will also apply to mobilizations towards <a class=\"wpil_keyword_link\" href=\"https:\/\/ics.cr\/en\/legal-services\/free-zones-costa-rica\/\" title=\"Free Trade Zones\" data-wpil-keyword-link=\"linked\" data-wpil-monitor-id=\"69\">Free Trade Zones<\/a> and the Active Improvement Regime, as well as reexports. Among the main obligated entities are carriers, customs agents, depositaries, and operators of these regimes.<\/p>\n<p>Foreign trade operators will have until January 11, 2027 to make the necessary technical adjustments to their information transmission systems. The corresponding formats and resolutions are available on the Ministry of Finance website.<\/p>\n<p>These resolutions concretize the proposal that the Treasury had submitted for consultation in July, which was discussed in <a href=\"https:\/\/ics.cr\/en\/the-treasury-proposes-strengthening-customs-controls-through-changes-to-the-transit-regime\/\">Treasury proposes strengthening customs controls through changes to the transit regime<\/a>.<\/p>\n<style>\r\n.lwrp.link-whisper-related-posts{\r\n            \r\n            margin-top: 40px;\nmargin-bottom: 30px;\r\n        }\r\n        .lwrp .lwrp-title{\r\n            \r\n            \r\n        }.lwrp .lwrp-description{\r\n            \r\n            \r\n\r\n        }\r\n        .lwrp .lwrp-list-container{\r\n        }\r\n        .lwrp .lwrp-list-multi-container{\r\n            display: flex;\r\n        }\r\n        .lwrp .lwrp-list-double{\r\n            width: 48%;\r\n        }\r\n        .lwrp .lwrp-list-triple{\r\n            width: 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              \r\n            }\r\n            .lwrp .lwrp-title{\r\n                \r\n                \r\n            }.lwrp .lwrp-description{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-list-multi-container{\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-multi-container ul.lwrp-list{\r\n                margin-top: 0px;\r\n                margin-bottom: 0px;\r\n                padding-top: 0px;\r\n                padding-bottom: 0px;\r\n            }\r\n            .lwrp .lwrp-list-double,\r\n            .lwrp .lwrp-list-triple{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-row-container{\r\n                justify-content: initial;\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-item:not(.lwrp-no-posts-message-item){\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-list-item .lwrp-list-link .lwrp-list-link-title-text,\r\n            .lwrp .lwrp-list-item .lwrp-list-no-posts-message{\r\n                \r\n                \r\n                \r\n                \r\n            };\r\n        }<\/style>\r\n<div id=\"link-whisper-related-posts-widget\" class=\"link-whisper-related-posts lwrp\">\r\n            <h2 class=\"lwrp-title\">Related Posts<\/h2>    \r\n        <div class=\"lwrp-list-container\">\r\n                                            <div class=\"lwrp-list-multi-container\">\r\n                    <ul class=\"lwrp-list lwrp-list-double lwrp-list-left\">\r\n                        <li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/ics-reports\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">ICS Reports<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/legal-services\/payroll-and-accounting\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Payroll and Accounting<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/costa-rican-economy-closes-2025-with-stable-growth-driven-by-services-and-manufacturing\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Costa Rican economy closes 2025 with stable growth driven by services and manufacturing<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/the-treasury-proposes-strengthening-customs-controls-through-changes-to-the-transit-regime\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Treasury proposes strengthening customs controls through changes to the transit regime<\/span><\/a><\/li>                    <\/ul>\r\n                    <ul class=\"lwrp-list lwrp-list-double lwrp-list-right\">\r\n                        <li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/costa-rica-registers-growth-in-the-creation-of-new-companies-during-2026\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Costa Rica registers growth in the creation of new companies during 2026<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/procomer-and-chamber-of-commerce-support-msmes\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">PROCOMER and Chamber of Commerce support MSMEs<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/transfer-pricing-and-the-new-information-return-in-costa-rica\/\" class=\"lwrp-list-link\"><span class=\"lwrp-list-link-title-text\">Transfer Pricing and the New Information Statement in Costa Rica<\/span><\/a><\/li><li class=\"lwrp-list-item\"><a href=\"https:\/\/ics.cr\/en\/central-american-bank-for-economic-integration-expects-to-reduce-its-financing-interest-rates\/\" class=\"lwrp-list-link\"><span 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1721-2026.<\/p>","protected":false},"author":2,"featured_media":724,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11],"tags":[],"class_list":["post-2337","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"acf":{"event":{"date":null,"start_time":null,"":"","end_time":null,"cost":"","place":"","presenters":null,"topics_header":"","topic_intro":"","topics_repeater":null,"event_image":null}},"_links":{"self":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/2337","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/comments?post=2337"}],"version-history":[{"count":1,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/2337\/revisions"}],"predecessor-version":[{"id":2340,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/posts\/2337\/revisions\/2340"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media\/724"}],"wp:attachment":[{"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/media?parent=2337"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/categories?post=2337"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ics.cr\/en\/wp-json\/wp\/v2\/tags?post=2337"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}