Companies operating under the Free Trade Zone Regime in Costa Rica must obtain authorization as “Auxiliary of the Customs Public Function” to conduct their operations under the Regime. This authorization is linked to the facilities where the company operates and to the location code assigned by the General Directorate of Customs; therefore, obtaining and updating this authorization are essential for the proper functioning of operations.
The procedure for obtaining this authorization has been simplified through electronic processing and coordination between the Costa Rican Foreign Trade Promotion Agency (PROCOMER) and the General Directorate of Customs. Through interoperability mechanisms between their platforms, PROCOMER facilitates access to the company’s digital file so that the customs authority can verify the relevant information. Once the executive decision granting the Regime has been received, the General Directorate of Customs must issue the location code within a maximum of one business day, without requiring a prior inspection of the facilities in most cases, but still subject to subsequent audit faculties.
During the company’s operations, it may be necessary to modify the authorization of the Auxiliary of the Customs Public Function as a result of changes to its facilities or on the location of its operations. This occurs, for example, when new areas are opened, facilities are expanded or reduced, warehouses are added, or operations are relocated within or outside a free trade zone. In such cases, the company must file the corresponding amendment with PROCOMER and, where applicable, with the Department of Statistics and Records of the General Directorate of Customs, so that the location code can be authorized and updated.
Timely processing of these amendments is essential to ensure consistency between the authorized facilities and the operations carried out by the company. In addition, companies must consider the documentation requirements and potential tax implications of each procedure, particularly when decommissioning areas built using tax benefits. Proper planning and specialized legal advice enable companies to manage these changes in an orderly manner, reduce the risk of noncompliance, and ensure the continuity of their operations under the Free Trade Zone Regime.