Importing Goods – Single Customs Declaration (DUA)

Importing goods into Costa Rica (for example equipment or supplies for a business) requires submitting the Declaración Única Aduanera (DUA) to the Dirección General de Aduanas, part of the Ministerio de Hacienda.

What the DUA must include:

• Customs value of the goods.
• Gross and net weight.
• Commercial and physical units.
• 12‑digit tariff classification corresponding to the goods.
• Physical condition of the goods.
• Supplier information that is shipping the goods.
• Detailed invoice data for each line of goods.

Who submits it: normally a customs broker, since the process is technical and requires specialized knowledge of tariff classifications and customs procedures – it is not a transaction most businesses handle directly on their own.

Process change (important, not yet final): as of the date of this sheet, Hacienda proposed more detailed requirements for the DUA (greater traceability of invoices, suppliers and payment methods) as part of an effort to increase control over retail imports. This proposal was in a public consultation period until July 24, 2026 and WAS NOT final at the time this sheet was verified. Confirm the current status of these requirements before planning an import, as they may change.

Recommendation: for a business that is just beginning to import (for example imported kitchen equipment for a restaurant), the most practical approach is to hire a customs broker or freight forwarder rather than trying to process the DUA directly without prior experience.