The regulations mandate procedures for calculating taxes on tobacco products to fund social welfare and ensure prior reporting of price and import data.
Costa Rica’s tax administration (DGT) has published Resolution No. MH-DGT-RES-0008-2025 in the Official Gazette of 7 July 2025, which entered into force on the same date.
This new resolution outlines mandatory procedures for determining the tax base and calculating taxes on domestically produced and imported tobacco products, in compliance with Law No. 7972 and Executive Decree No. 29463-H. These two regulations aim to fund social welfare programs and enforce prior reporting of price changes and import data.
Under Resolution No. MH-DGT-RES-0008-2025, tobacco manufacturers and importers must notify the DGT at least eight business days before price changes or import clearances. Submissions from manufacturers and importers must include company registration, updated price structures, product details, and, for imports, shipping and customs documentation.
Requests can be submitted via the TRIBU platform or at DGCT offices, and the DGT will review complete submissions within 10 business days.
Non-compliance may result in case closure.
