On May 21 the Official Gazette, [in Spanish: el Diario Oficial la Gaceta], published an amendment to Articles 110,111 and 111 Bis of the Regulations to the Free Zone Regime Law [in Spanish: Reglamento a la Ley de Régimen de Zonas Francas], which establishes that prior authorization from Customs Control will no longer be required for the following processes, that is, it will suffice that:

For waste recycling or waste products used in a productive process or other residues or waste products produced in this activity, the beneficiary company sends the corresponding record to Customs Control within 48 hours after the recycling is performed, and the recycled merchandise is certified. In addition, it must bear the signature of the person who is in charge of the beneficiary company, and the person of the company who received it and carried out the process. 

For the disposal of waste, subproducts, and waste products, the disposal may proceed with at least one witness present with the corresponding record issued, which must be signed by the person in charge (on behalf of the beneficiary company). The record must be sent to the General Customs Directorate for Bonded Warehouses within 48 hours after the disposal has been carried out.

For the disposal of machinery, equipment, and other merchandise, the beneficiary previously sends to Customs Control the day, time, and type of merchandise that will undergo the disposal process. Moreover, the record of destruction must be sent to the General Customs Directorate for Bonded Warehouses within 48 hours after the disposal has been conducted. The record must contain all the information related to the merchandise that has been disposed of, and bear the signature of the person in charge (on behalf of the beneficiary who was present during the process). If the customs official is unable to assist, then the record must be signed by a witness of the disposal. Furthermore, the signature acknowledging receipt must be recorded in accordance with the company that carried out this process. 

See:

https://jadelrio.com/storage/Boletines/CostaRica/DecretoEjecutivo.pdf

The content of this newsletter is merely informative, that´s why it cannot be used under any circumstances as advice on the matter described in it. If you need advice on any of the aspects discussed, our team of professionals will be willing to assist you. contacto@jadelrio.com