Category Archives: Costa Rica

Costa Rican National Customs Service Contingency Plan against cyberattacks

Due to the cyber-attacks reported by the Ministry of Finance on April 18, 2022, which are affecting the Ministry’s computer systems, including the TICA System, and which affect the normal development of the procedures established for the entry, transit, export, and nationalization of goods, Costa Rica´s Directorate General of Customs has issued a series of…

Reform to combat labor discrimination against women in maternity condition

On Monday, April 19th, 2022, the reform of articles 94, 94 BIS, 95, 96, 97, 100 and the addition of subsection K) to article 70 of the Labor Code were approved in the second debate. According to these reforms, paternity leave is created, and the following modifications are made to the law: The employer is…

Procedural Guidelines for Free Zone Companies in the Logistics Services (SEL) category

General scope resolution RES-DGA-079-2022 specifies the “Guidelines for procedures related to the transit, internment, mobilization, and exit of merchandise carried out by Free Zone Companies for the Logistics Services category.” These guidelines regulate the customs procedures that Free Zone Companies must follow within the Logistics Services category (SEL) for their operations of entry, exit, handling,…

COPROCOM announces that the thresholds for reporting economic concentrations will be maintained for 2022

The Competition Comission (COPROCOM) in Costa Rica announced yesterday that the thresholds for filing economic concentrations will be maintained for 2022. Therefore, according to the Law on Strengthening the Competition Authorities of Costa Rica (Law No. 9736) it is mandatory to notify and obtain the approval from COPROCOM for those concentrations that comply with the…

Law of Temporary Relief for Maritime Transport Costs for National Imports, to Mitigate the Container Crisis

Through Law No. 10162, a temporary adjustment to the tax base of goods imported by sea for customs purposes is approved to mitigate the container crisis. Therefore, a table of freight values is established, depending on the country or region of origin of the merchandise, which can be declared on import DUAS to determine the…

April 11 holiday – Juan Santamaría Day

On Monday, April 11, Costa Rica will celebrate 166 years since the hero Juan Santamarìa burned the so-called Mesón de Guerra rallying the country to defeat the filibuster forces at the Battle of Rivas, a fete of such importance that the day is celebrated as a mandatory payment holiday. Any company that uses a weekly…

Reform of article 9 of the “Law to regulate teleworking”

Yesterday, March 10, 2022, the Legislative Assembly approved in the second debate with 38 votes in favor the reform to article 9, subsection D of the “Law to regulate teleworking” (Law 9738). This reform is intended to guarantee respect for the personal and family privacy of the employee during rest time and to ensure the…

Nicaragua approves reform to the Energy Stability Law for the incorporation of electric vehicles

Katherine Reyes Associate Nicaragua [email protected] On February 15 the Energy Stability Law was reformed, including a series of regulations that seek to promote the use of sustainable technologies that contribute to the reduction of greenhouse gases and combat Climate Change. The most relevant aspects of the legal reform are: Electric vehicles are exempt from compliance…

Compliance Programs

Uri Weinstok Partner Costa Rica [email protected] What are compliance programs? Compliance programs (also called “compliance models”) are a set of policies, procedures, and actions that a company takes to identify and reduce the risks of breaking the Law, remedying potential violations, and generating a culture of compliance within the company. Types of compliance programs Since…

Environmental compliance: A duty and an opportunity

Luis Palacios Associate Costa Rica [email protected] The benefits and risks associated with the degree of conformity in fulfilling official environmental requirements Protection of the environment and the practice of sustainability produce business byproducts that generate tangible benefits such as increased sales, revaluation of the brand, and avoidance of penalties. Companies that apply policies, processes, and…