Tobacco Cigarettes → Costa Rica

Tobacco Cigarettes is restricted for travelers entering Costa Rica; declare above the personal allowance.

Details

Tobacco Cigarettes requires declaration at customs (and in some cases an import permit) when carried by travelers into Costa Rica. Dirección General de Aduanas applies a personal-allowance threshold per item category; quantities above attract duty + the destination's VAT/GST rate (13%) plus, for select categories, an additional excise tax. Pacific Alliance / Mercosur / CAFTA-DR / USMCA / Andean Community preferential treatment for member-state goods. Travelers should consult Dirección General de Aduanas for the current quantity threshold + documentation requirement before departure.

Leaving with this item

Cigarettes for personal use may be exported from Costa Rica freely; destination duty-free allowances (typically 200 cigarettes) govern the arrival side.

Practical advice

Carry Tobacco Cigarettes in carry-on where applicable (medication / lithium battery / valuables). On arrival, walk the Red Channel and declare on the customs form. Dirección General de Aduanas computes duty + VAT at the published rate. Have the purchase receipt + (for medication) the original prescription available.

Customs authority

Dirección General de Aduanas · https://www.hacienda.go.cr/dga/