What you can bring without paying taxes when entering Costa Rica (traveler's luggage)

The Regulation to the General Customs Law (Ley N.º 7557, Decreto N.º 25270-H) defines which goods a traveler can bring without paying import taxes, under the concept of "luggage" — distinct from a commercial import (see the Single Customs Declaration form for importing goods for a business).

What counts as tax‑free luggage (Article 365): goods for personal use or for the practice of one's profession or trade during the trip, not for commercial purposes, which include:

• Clothing and personal‑use items (jewelry, handbags, umbrellas) in quantities proportional to the traveller's circumstances.
• Medications, food, portable medical or hygiene instruments; wheelchair if the traveller needs it; stroller and children’s toys that travel.
• Sports and recreation items (bicycle, surfboard, sports equipment, etc.).
• One device of each type: photo camera, video camera, sound recorder, radio, television, binoculars — all portable.
• One personal computer, one typewriter, one calculator — all portable.
• Hand tools of the traveller's trade or profession (not constituting a full workshop or office).
• Portable musical instruments.
• Non‑commercial books, records and photographs.
• Up to 500 grams of processed tobacco, 5 liters of wine/spirits and 2 kilograms of sweets, per adult traveller.
• Shotgun or hunting rifles (up to 4 different firearms) and 500 rounds, if it is proven that the traveller is a tourist — also subject to the requirements of the Ley de Armas y Explosivos.

Unaccompanied luggage (Article 366): if the luggage travels separate from the traveller (for example, arrives later by cargo), it may be imported tax‑free within 3 months before or after arrival in the country, provided it is proven that it comes from the traveller's country of residence or from one of the countries visited. If it is not removed within those 3 months, it is considered abandoned and customs transfers it to public auction.

About online purchases and parcel services (courier/locker): this regime is different from traveller’s luggage and has changed several times in recent years — the former broad exemption of up to $500 on purchases through air‑locker services was restricted by reforms to the RECAUCA (Reglamento del Código Aduanero Uniforme Centroamericano), and was readjusted in later reforms. **There is no single, definitive amount that can be taken as reliable without confirmation** — before assuming an online purchase is duty‑free, you must verify the amount and current conditions directly with Aduanas (hacienda.go.cr) or with the locker/courier service used.

Note: this sheet summarizes the most frequently consulted luggage categories from Article 365 of the regulation. For specific cases (for example, a full household move or home furnishings) or the full text, confirm with the Dirección General de Aduanas of the Ministerio de Hacienda.