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EXPORT INCENTIVES
Exports of non-traditional products have unique advantages in the Costa Rican legislation that has been synthesized under the name "Exports Contracts." This is an agreement between the Costa Rican state and each particular investor.
The starting point is that 100% of the production will be exported.
100% exemption of payment of all taxes and fees on the importation of raw materials, components, and goods required for operation.
100% exemption of all export dues. In the case of the firms established in the Free Zones, they will enjoy the following fiscal incentives:
100% exemption of taxes and fees on the importation of raw materials, processed or semi processed goods, components and parts, machinery, packing materials, and other goods required for operation.
100% exemption of taxes and duties of importation which affect the importation of equipment, machinery, parts, moulds, and other merchandise required for construction processes.
100% tax exemption associated with the export or re-export of capital goods. In the same way, equipment and machinery that the investor decides to re-export are exempted from dues or taxes under the condition that the equipment had been used in the operations.
100% exemption from sales and consumers tax on the purchase of goods and services.
Full liberty to administrate the firms in Costa Rica with foreign personnel.
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