Import Electric Cars from China to Costa Rica: Phased Tax Relief, EXONET and Classification

Reviewed 9 October 2026. Scope: permanent passenger-car imports from China. Commercial distribution, personal imports and special relief must be assessed under their own rules.

Costa Rica’s EV incentives follow phased statutory schedules. A buyer importing a Chinese vehicle must identify a qualifying zero-emission powertrain, the applicable relief period and the evidence needed for customs and registration. The original full exemption should not be copied into every 2026 quotation.

Background: choose the actual powertrain, not the badge

Request the full manufacturer specification and propulsion architecture. Record whether the car is purely battery-electric or contains a combustion engine, including an engine used only as a generator. Marketing terms such as extended range, electric drive or new energy are insufficient to establish Costa Rican incentive eligibility.

Customs Resolution MH-DGA-RES-0535-2024 distinguishes tariff classification from zero-emission treatment. It states that E-Power or similar generator-engine vehicles may be classified as electric while failing the zero-emission condition under Law 9518. Such a design should not be costed using an assumed pure-BEV exemption.

Have the local agent assess that distinction before stock is reserved. Record the correct fuel/energy information for the customs and registration file. A declaration that hides the generator engine can create both tax and vehicle-registration problems.

Phased import relief under Law 10209

The regulation implementing Law 10209 covers qualifying new electric vehicles and used vehicles up to five years old, irrespective of customs value. Its VAT schedule begins with full relief from the 13% rate in the first applicable fiscal period, then reduces the exemption by one percentage point in each subsequent fiscal period.

For selective-consumption tax and the Law 6946 customs-value tax, it sets full exemption for the first 36 months, then 75%, 50% and 25% exemption for successive 36-month periods. An exemption of 75% means relief from that proportion of the normal tax; it is not a 75% tax rate on the car’s value.

Ask the agent to calculate the actual period and assessment date using the statutory effective date. By 2026, the original full-relief assumptions cannot simply be reused. This guide presents the legal schedule rather than disguising a time-dependent relief as a permanent zero-tax rate.

Have the broker show the normal liability, exemption percentage, remaining liability and tax base for each item. Keep import VAT, selective-consumption tax, customs-value tax, ordinary tariff and service charges identifiable. Obtain the current classification and applicable treatment for the exact vehicle.

EXONET and vehicle valuation evidence

The Ministry of Finance’s exemptions page provides the EXONET route and official guidance. Establish who submits the request, the legal basis claimed and which supporting records are required before customs assessment. A seller’s description of a car as exempt does not replace the Ministry’s process.

The Ministry’s AutoHacienda application provides vehicle value and its CHV control code for customs IVA and selective-consumption assessment. Ask the agent to identify the relevant vehicle data and valuation basis. A discounted sales invoice should not be treated as conclusive evidence of every assessed tax base.

Prepare the original grade, production year, battery and powertrain specification, VIN, purchase invoice and ownership/export history. If a local vehicle-value record does not match the exact model, resolve the identification with the agent before declaration. An approximation to a similar car can create an incorrect assessment.

Used vehicles and the registration document chain

The five-year used-vehicle condition in the incentive regulation defines that relief’s scope; it should not be represented as a complete statement of all import and roadworthiness rules. A used-car purchaser must have the local specialist assess the separate condition, technical and registration requirements.

Obtain the overseas registration/deregistration records, VIN photographs, mileage history, battery diagnostic and charging test. Reconcile the seller, exporter, invoice buyer and intended registered owner. Ask which original records and translations are required in Costa Rica.

Have the receiving partner identify the current technical inspection, National Registry and plate procedures, with lawful transport from the port. Customs release, a tax exemption and completion of vehicle registration are distinct results. Do not promise ordinary road use before the applicable inspection, registration and insurance stages are complete.

Annual property tax is a separate schedule

The reformed statutory property-tax provision identifies 20% relief for the 2026 fiscal period, subject to its conditions. The Ministry’s 2026 communication differentiates already registered eligible vehicles from cases requiring additional action. Eligibility and the registration record determine the handling.

Have the adviser assess the actual vehicle’s property-tax position and any prior incentive regime. Do not apply the new schedule to a car without checking whether it previously received relief under another provision. Property-tax treatment also does not establish the taxes payable at importation.

For ownership planning, budget the applicable annual circulation and insurance costs, energy, maintenance, tyres and battery support. A first-year import saving is only one part of the car’s total operating cost.

Continue planning your China EV import

Return to the country import-guide directory to keep the destination rules beside your vehicle shortlist. For a Costa Rica enquiry, compare available model families and record the exact factory steering layout, powertrain, charging interface and approval evidence before choosing a grade.

Comparing destinations? Read the separate guides for Canada, Brazil. Their tax and registration rules apply to those markets and must not be carried over to Costa Rica.

Use our China import service overview to define who handles sourcing and documents, and the EV charging checks to prepare the operating specification. Send that specification with the destination and quantity in your enquiry.

Shipment planning and an executable quotation

Use a staged project: powertrain classification and eligibility review; exemption and valuation assessment; technical-registration checklist; stock identification and document review; inspection; transport; customs declaration and release; local inspection, registration and insurance.

Maintain a VIN file with contract, invoice, manufacturer evidence, ownership history where relevant, exemption request/result, valuation information, transport document, customs assessment/release and road-registration records. Assign corrections and agency queries to the local partner before the vessel arrives.

Verify charging inlets and AC/DC protocol against the intended equipment. Require a recorded demonstration and identify diagnostics, spare-parts and warranty support. Account-dependent Chinese applications should be assessed separately. For a fleet, choose a configuration against its routes and charging windows rather than a laboratory range headline.

Request a Costa Rica EV sourcing quotation →. Send the model, exact powertrain, quantity, destination and the local agent’s evidence list. Auto From China can coordinate stock selection, an inspection record and shipping scope. Keep taxes and registration services separately itemised so the project can be reconciled at arrival.

Official references

Apply the legislation and tariff measure effective on the declaration or registration date, as relevant. The review date records our source check; older procedural manuals remain identified as such.

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