Schedule of Costa Rica to Annex 3.3

Costa Rica Tariff Schedule General Notes

Annex 3.3-CR Notes-1

GENERAL NOTES

TARIFF SCHEDULE OF THE REPUBLIC OF COSTA RICA

 

1. The provisions of this Schedule are generally expressed in terms of the Arancel

Centroamericano de Importación, which includes the Sistema Arancelario Centroamericano

(“SAC”), and the interpretation of the provisions of this Schedule, including the product

coverage of subheadings of this Schedule, shall be governed by the General Notes, Section

Notes, and Chapter Notes of the Arancel Centroamericano de Importación.  To the extent that

provisions of this Schedule are identical to the corresponding provisions of the Arancel

Centroamericano de Importación, the provisions of this Schedule shall have the same meaning

as the corresponding provisions of the Arancel Centroamericano de Importación.

 

2. The base rates of duty set out in this Schedule reflect the Central American Import Tariff

MFN rates of duty in effect on January 1, 2003.

 

3. In addition to the staging categories listed in Annex 3.3, paragraph 1, this Schedule

contains staging categories M, N, R, S, T, U and V.

 

(a) Duties on originating goods provided for in the items in staging category M shall be

removed in ten stages.  On the date this Agreement enters into force, duties shall be

reduced by two percent of the base rate, and by an additional two percent of the base rate

on January 1 of year two.  On January 1 of year three duties shall be reduced by an

additional eight percent of the base rate, and by an additional eight percent each year

thereafter through year six.  On January 1 of year seven duties shall be reduced by an

additional 16 percent of the base rate, and by an additional 16 percent of the base rate

each year thereafter through year nine, and such goods shall be duty-free effective

January 1 of year ten.

 

(b) Duties on originating goods provided for in the items in staging category N shall be

removed in 12 equal annual stages beginning on the date this Agreement enters into

force,, and such goods shall be duty-free, effective January 1 of year 12.

 

(c) Duties on originating goods provided for in the items in staging category R shall remain

at base rates for years one through six.  Beginning January 1 of year seven, duties shall

be reduced in nine equal annual stages, and such goods shall be duty-free effective

January 1 of year 15.

 

(d) Duties on originating goods provided for in the items in staging category S shall remain

at base rates for years one through five.  On January 1 of year six, duties shall be reduced

by eight percent of the base rate, and by an additional eight percent of the base rate each

year thereafter through year ten.  On January 1 of year 11, duties shall be reduced by an

additional 12 percent of the base rate, and by an additional 12 percent of the base rate

each year thereafter through year 14, and such goods shall be duty-free effective January

1 of year 15.

 

Annex 3.3-CR Notes-2

(e) Duties on originating goods provided for in the items in staging category T shall remain

at base rates of duty for years one through four.  On January 1 of year five, duties shall be

reduced by eight percent of the base rate, and by an additional eight percent of the base

rate each year thereafter through year nine.  On January 1 of year ten, duties shall be

reduced by an additional ten percent of the base rate, and by an additional ten percent of

the base rate each year thereafter through year 14, and such goods shall be duty-free

effective January 1 of year 15.

 

(f) Duties on originating goods provided for in the items in staging category U shall remain

at base rates for years one through ten.  On January 1 of year 11, duties shall be reduced

by 13.4 percent of the base rate, and by an additional 13.3 percent of the base rate each

year thereafter through year 13.  On January 1 of year 14, duties shall be reduced by an

additional 15 percent of the base rate, and by an additional 15 percent of the base rate

each year thereafter through year sixteen, and such goods shall be duty-free effective

January 1 of year 17.

 

(g) Duties on originating goods provided for in the items in staging category V shall remain

at base rates for years one through ten.  On January 1 of year 11, duties shall be reduced

by eight percent of the base rate, and by an additional eight percent of the base rate each

year thereafter through year 15.  On January 1 of year 16, duties shall be reduced by an

additional 12 percent of the base rate, and by an additional 12 percent of the base rate

through year 19, and such goods shall be duty-free effective January 1 of year 20.

 

4. During the transition period, only a qualifying good is eligible for the in-quota tariff rate

for each such good specified in Appendix I; originating goods that are not qualifying goods shall

be subject to the over-quota tariff rate for the good specified in Appendix I.  For purposes of this

note, “qualifying good” means a good that satisfies the requirements of Chapter Four (Rules of

Origin and Origin Procedures), except that operations performed in or material obtained from a

Central American Party or the Dominican Republic shall be considered as if the operations were

performed in a non-Party and the material was obtained from a non-Party. 

 

5. Originating goods imported into Costa Rica shall not be subject to any duties applied

pursuant to Article 5 of the WTO Agreement on Agriculture.

 

6. With respect to goods provided for in heading 1701 and subheadings 0901.11, 0901.12,

0901.21, and 0901.22, the tariff commitments set out in this Schedule shall apply only to a

United States originating good.  For purposes of this note, a “United States originating good”

means a good that satisfies the requirements of Chapter Four (Rules of Origin and Origin

Procedures), except that operations performed in or material obtained from a Central American

Party or the Dominican Republic shall be considered as if the operations were performed in a

non-Party or the material was obtained from a non-Party.  In the event that Costa Rica provides

preferential tariff treatment to a good covered by this note under the legal instruments of Central

American integration or pursuant to an agreement with the Dominican Republic, this note shall

no longer apply to such good. 

 

Annex 3.3-CR Notes-3

7. (a)   Except as Costa Rica and the Dominican Republic may otherwise agree, the tariff

commitments set out in this Schedule shall not apply to an originating good

classified under subheading 0703.10, 0713.31, 0713.32, 0713.33, 1006.10,

1006.20, 1006.30, or 1006.40, heading 2203, 2207, or 2208, or subheading

2401.20, 2402.20 (only goods containing rubio), or 2403.10 that is imported

directly from the territory of the Dominican Republic. 

 

 (b) Costa Rica and the Dominican Republic shall conclude negotiations on the tariff

treatment to be applied to originating goods classified under subheadings

0207.11, 0207.12, 0207.13, 0207.14, 0402.10, 0402.21, 0402.29, 0703.20, and

1101.00, and headings 2710, except mineral solvents, 2712, 2713, except

subheading 2713.20, and 2715 that are imported directly into the territory of

Costa Rica from the territory of the Dominican Republic no later than the date

that is one year after the date on which this Agreement enters into force with

respect to Costa Rica and the Dominican Republic, and any agreed tariff

treatment shall form part of this Schedule.  During this one-year period, duties on

such goods shall remain at base rates.  At the expiration of the one-year period, if

Costa Rica and the Dominican Republic have not reached an agreement regarding

the tariff treatment for any such good, Costa Rica shall apply the following tariff

treatment to any such good:  Duties on the good shall remain at base rates through

year ten.  On January 1 of year 11, duties on the good shall be reduced by eight

percent of the base rate, and by an additional eight percent of the base rate each

year thereafter through year 15.  On January 1 of year 16, duties on the good shall

be reduced by an additional 12 percent of the base rate, and by an additional 12

percent of the base rate through year 19, and the good shall be duty-free effective

January 1 of year 20.

 

8. Costa Rica shall apply the following tariff treatment to originating goods classified under

tariff item 1507.90.00, 1508.90.00, 1509.90.00, 1510.00.00, 1511.90.90 (except palm stearin),

1512.19.00, 1512.29.00, 1513.19.00, 1513.29.00, 1514.19.00, 1514.99.00, 1515.19.00,

1515.29.00, 1515.30.00, 1515.40.00, 1515.50.00, 1515.90.20, 1515.90.10, 1515.90.90,

1516.10.00, 1516.20.10, 1516.20.90, 1517.10.00, 1517.90.10, 1517.90.20, 1517.90.90, or

1518.00.00 that are imported directly from the territory of the Dominican Republic:  Duties on

these goods shall remain at base rates for years one through five.  Beginning on January 1 of

year six, duties shall be reduced by eight percent of the base rate annually through year ten. 

Beginning on January 1 of year 11, duties shall be reduced by an additional 12 percent of the

base rate annually through year 14, and such goods shall be duty-free effective January 1 of year

15. 

 

9. Appendix II provides tariff-rate quotas with respect to the goods set out in that Appendix.

 

10. For purposes of these General Notes, a good shall not be considered to be imported

directly from the territory of the Dominican Republic if the good:

 

(a) undergoes subsequent production or any other operation outside the territory of

the Dominican Republic, other than unloading, reloading, or any other operation

Annex 3.3-CR Notes-4

necessary to preserve the good in good condition or to transport the good to the

territory of Costa Rica; or

 

(b) does not remain under the control of customs authorities in the territory of the

United States or a non-Party.

 

Annex 3.3-CR Notes-5

Appendix I

 

Tariff-Rate Quotas

 

Notes

 

1. This Appendix contains modifications of the provisions of the Arancel Centroamericano

de Importación (“ACI”) as applied by Costa Rica.  Subject to note 4 of the General Notes of

Costa Rica, originating goods included in this Appendix are subject to the rates of duty set out in

this Appendix in lieu of the rates of duty set out in Chapters 1 through 97 of the ACI. 

Notwithstanding any tariff-rate quota provisions provided for elsewhere in the ACI, originating

goods shall be permitted entry into Costa Rica as provided in this Appendix.  Furthermore, any

quantity of goods imported from the United States under a tariff-rate quota provided in this

Appendix shall not be counted toward the in-quota amount of any tariff-rate quota provided for

such goods elsewhere in the ACI.

 

2. Except as otherwise provided in this Appendix, for a period not greater than three years

from the date of entry into force of the Agreement, Costa Rica’s Ministerio de Comercio

Exterior shall allocate the in-quota quantities of each qualifying good on an objective basis

consistent with Article 3.13.  Thereafter, the Ministerio de Comercio Exterior shall allocate the

in-quota quantities of each qualifying good to persons based on the proportion of the total

quantity of the good that each person imported during a previous representative period, while

also allocating a reasonable proportion of the in-quota quantities to new entrants, if any.  The

Ministerio de Comercio Exterior shall establish a mechanism for reallocating unused in-quota

quantities to interested persons.

 

Pork

 

3. (a) The aggregate quantity of goods entered under the provisions listed in

subparagraph (c) shall be free of duty in any calendar year specified herein, and

shall not exceed the quantity specified below for the United States in each such

year:

 

Year Quantity

 (Metric tons)

1 1,100

2 1,200

3 1,300

4 1,400

5 1,500

6 1,625

7 1,750

8 1,875

9 2,000

10 2,125

11 2,275

Annex 3.3-CR Notes-6

12 2,425

13 2,575

14 2,725

15 unlimited

 

 

(b) Duties on goods entered in aggregate quantities in excess of the quantities listed

in subparagraph (a), shall be removed in accordance with the provisions of

staging category R in paragraph 3(c) of the General Notes of Costa Rica to Annex

3.3. 

 

(c)  Subparagraphs (a) and (b) apply to the following SAC provisions: 02031100,

02031200, 02031900, 02032100, 02032200, and 02032900.

 

Chicken Leg Quarters

 

4. (a) The aggregate quantity of goods entered under the provisions listed in

subparagraph (c) shall be free of duty in any calendar year specified herein, and

shall not exceed the quantity specified below for the United States in each such

year:

 

Year Quantity

 (Metric tons)

1 330

2 360

3 390

4 420

5 450

6 480

7 510

8 540

9 570

10 600

11 630

12 660

13 690

14 720

15 750

16 780

17 unlimited

 

 

(b) Duties on goods entered in aggregate quantities in excess of the quantities listed

in subparagraph (a) shall be removed in accordance with the provisions of staging

category U in paragraph 3(f) of the General Notes of Costa Rica to Annex 3.3.  

 

Annex 3.3-CR Notes-7

(c) Subparagraphs (a) and (b) apply to the following SAC provisions: 02071399B

and 02071499B.

 

Milk Powder

 

5. (a) The aggregate quantity of goods entered under the provisions listed in

subparagraph (c) shall be free of duty in any calendar year specified herein, and

shall not exceed the quantity specified below for the United States in each such

year:

 

Year Quantity

 (Metric tons)

1 200

2 210

3 221

4 232

5 243

6 255

7 268

8 281

9 296

10 310

11 326

12 342

13 359

14 377

15 396

16 416

17 437

18 458

19 481

20 unlimited

 

 

(b) Duties on goods entered in aggregate quantities in excess of the quantities listed

in subparagraph (a), shall be removed in accordance with the provisions of

staging category F in Annex 3.3, paragraph 1(f).

 

(c) Subparagraphs (a) and (b) apply to the following SAC provisions: 04021000,

04022111, 04022112, 04022121, 04022122, and 04022900.

 

Annex 3.3-CR Notes-8

Butter

 

6. (a) The aggregate quantity of goods entered under the provisions listed in

subparagraph (c) shall be free of duty in any calendar year specified herein, and

shall not exceed the quantity specified below for the United States in each such

year:

 

Year Quantity

 (Metric tons)

1 150

2 158

3 165

4 174

5 182

6 191

7 201

8 211

9 222

10 233

11 244

12 257

13 269

14 283

15 297

16 312

17 327

18 344

19 361

20 unlimited

 

 

(b) Duties on goods entered in aggregate quantities in excess of the quantities listed

in subparagraph (a), shall be removed in accordance with the provisions of

staging category F in Annex 3.3, paragraph 1(f).

 

(c) Subparagraphs (a) and (b) apply to the following SAC provisions: 04051000 and

04052000.

 

Cheese

 

7. (a) The aggregate quantity of goods entered under the provisions listed in

subparagraph (c) shall be free of duty in any calendar year specified herein, and

Annex 3.3-CR Notes-9

shall not exceed the quantity specified below for the United States in each such

year:

 

Year Quantity

 (Metric tons)

1 410

2 431

3 452

4 475

5 498

6 523

7 549

8 577

9 606

10 636

11 668

12 701

13 736

14 773

15 812

16 852

17 895

18 940

19 987

20 unlimited

 

 

(b) Duties on goods entered in aggregate quantities in excess of the quantities listed

in subparagraph (a), shall be removed in accordance with the provisions of

staging category F in Annex 3.3, paragraph 1(f).

 

(c) Subparagraphs (a) and (b) apply to the following SAC provisions: 04061000,

04062090, 04063000, 04069010, 04069020, and 04069090.

 

Ice Cream

 

8. (a) The aggregate quantity of goods entered under the provisions listed in

subparagraph (c) shall be free of duty in any calendar year specified herein, and

shall not exceed the quantity specified below for the United States in each such

year:

 

Annex 3.3-CR Notes-10

 

Year Quantity

 (Metric tons)

1 150

2 158

3 165

4 174

5 182

6 191

7 201

8 211

9 222

10 233

11 244

12 257

13 269

14 283

15 297

16 312

17 327

18 344

19 361

20 unlimited

 

 

(b) Duties on goods entered in aggregate quantities in excess of the quantities listed

in subparagraph (a), shall be removed in accordance with the provisions of

staging category F in Annex 3.3, subparagraph 1(f).

 

(c) Subparagraphs (a) and (b) apply to the following SAC provision: 21050000.

 

Other Dairy Products

 

9. (a) The aggregate quantity of goods entered under the provisions listed in

subparagraph (c) shall be free of duty in any calendar year specified herein, and

shall not exceed the quantity specified below for the United States in each such

year:

 

Year Quantity

 (Metric tons)

1 140

2 147

Annex 3.3-CR Notes-11

3 154

4 162

5 170

6 179

7 188

8 197

9 207

10 217

11 228

12 239

13 251

14 264

15 277

16 291

17 306

18 321

19 337

20 unlimited

 

 

(b) Duties on goods entered in aggregate quantities in excess of the quantities listed

in subparagraph (a), shall be removed in accordance with the provisions of

staging category F in Annex 3.3, paragraph 1(f) for the provisions listed in

subparagraph (c).

 

(c) Subparagraphs (a) and (b) apply to the following SAC provisions: 04029990 and

22029090 (milk-based drinks only).

 

Rough Rice

 

10. (a) Costa Rica may maintain and administer performance requirements existing on

the date of entry into force of this Agreement for rough rice provided that:

 

(i) the performance requirements are maintained at a level not to exceed the

total in-quota quantity specified for the good;

 

(ii) the performance requirements are administered so as not to impair the

orderly fill of the in-quota quantity; and

 

(iii) the performance requirements are eliminated when the over-quota duty

reaches zero.

 

(b) The aggregate quantity of goods entered under the provisions listed in

subparagraph (d) shall be free of duty in any calendar year specified herein, and

Annex 3.3-CR Notes-12

shall not exceed the quantity specified below for the United States in each such

year:

 

Year Quantity

 (Metric tons)

1 51,000

2 52,000

3 53,000

4 54,000

5 55,000

6 56,000

7 57,000

8 58,000

9 59,000

10 60,000

11 61,000

12 62,000

13 63,000

14 64,000

15 65,000

16 66,000

17 67,000

18 68,000

19 69,000

20 unlimited

 

Costa Rica shall allocate the in-quota quantities that are subject to performance

requirements to persons that satisfy those requirements in accordance with the

existing provisions of Law No. 8285 of May 3, 2002.

 

(c) Duties on goods entered in aggregate quantities in excess of the quantities listed

in subparagraph (b), shall be removed in accordance with the provisions of

staging category V in paragraph 3(g) of the General Notes of Costa Rica to Annex

3.3.

 

(d) Subparagraphs (a), (b) and (c) apply to the following SAC provision: 10061090.

 

Annex 3.3-CR Notes-13

Milled Rice

 

11. (a) The aggregate quantity of goods entered under the provisions listed in

subparagraph (c) shall be free of duty in any calendar year specified herein, and

shall not exceed the quantity specified below for the United States in each such

year:

 

Year Quantity

 (Metric tons)

1 5,250

2 5,500

3 5,750

4 6,000

5 6,250

6 6,500

7 6,750

8 7,000

9 7,250

10 7,500

11 7,750

12 8,000

13 8,250

14 8,500

15 8,750

16 9,000

17 9,250

18 9,500

19 9,750

20 unlimited

 

 

(b) Duties on goods entered in aggregate quantities in excess of the quantities listed

in subparagraph (a), shall be removed in accordance with the provisions of

staging category V in paragraph 3(g) of the General Notes of Costa Rica to Annex

3.3.

 

(c) Subparagraphs (a) and (b) apply to the following SAC provisions: 10062000,

10063010, 10063090, and 10064000.

 

Fresh Potatoes

 

12. (a) The aggregate quantity of goods entered under the provisions listed in

subparagraph (c) shall be free of duty in any calendar year specified herein, and

Annex 3.3-CR Notes-14

shall not exceed the quantity specified below for the United States in each such

year:

Annex 3.3-CR Notes-15

 

 

Year Quantity

 (Metric tons)

1 300

2 306

3 312

4 318

5 324

6 330

7 336

8 342

9 348

10 354

11 360

12 366

13 372

14 378

15 384

 

After year 15, the in-quota quantity grows at 6 MT per year. 

 

(b) Duties on goods entered in aggregate quantities in excess of the quantities listed

in subparagraph (a), shall be removed in accordance with the provisions of

staging category H in Annex 3.3, paragraph 1(h).

 

(c) Subparagraphs (a) and (b) apply to the following SAC provision: 07019000.

 

Fresh Onions

 

13. (a) The aggregate quantity of goods entered under the provisions listed in

subparagraph (c) shall be free of duty in any calendar year specified herein, and

shall not exceed the quantity specified below for the United States in each such

year:

 

Year Quantity

 (Metric tons)

1 300

2 306

3 312

4 318

5 324

6 330

Annex 3.3-CR Notes-16

7 336

8 342

9 348

10 354

11 360

12 366

13 372

14 378

15 384

 

After year 15, the in-quota quantity grows at 6 MT per year.

 

(b) Duties on goods entered in aggregate quantities in excess of the quantities listed

in subparagraph (a), shall be removed in accordance with the provisions of

staging category H in Annex 3.3, paragraph 1(h).

 

(c) Subparagraphs (a) and (b) apply to the following SAC provisions: 07031011,

07031012, 07031013, and 07031019.

 

Frozen French Fries

 

14. (a) The aggregate quantity of goods entered under the provisions listed in

subparagraph (c) shall be free of duty in any calendar year specified herein, and

shall not exceed the quantity specified below for the United States in each such

year:

 

Year Quantity

 (Metric tons)

1 2,631

2 2,763

3 2,901

4 3,046

5 unlimited

 

 

(b) Duties on goods entered in aggregate quantities in excess of the quantities listed

in subparagraph (a), shall be removed in accordance with the provisions of

staging category B in Annex 3.3, paragraph 1(b).

 

(c) Subparagraphs (a) and (b) apply to the following SAC provision: 20041000

(frozen french fries only).

 

Annex 3.3-CR Notes-17

Appendix II

 

Tariff-Rate Quotas

 

Notes

 

1. This Appendix contains modifications of the provisions of the Arancel Centroamericano

de Importación (“ACI”) as applied by Costa Rica.  Pursuant to note 9 of the General Notes of

Costa Rica, originating goods imported directly from the territory of the Dominican Republic

and included in this Appendix are subject to the rates of duty set out in this Appendix in lieu of

the rates of duty set out in Chapters 1 through 97 of the ACI.  Notwithstanding any tariff-rate

quota provisions provided for elsewhere in the ACI, originating goods imported directly from the

territory of the Dominican Republic shall be permitted entry into Costa Rica as provided in this

Appendix.  Furthermore, any quantity of goods imported from the Dominican Republic under a

tariff-rate quota provided in this Appendix shall not be counted toward the in-quota amount of

any tariff-rate quota provided for such goods elsewhere in the ACI.

 

2. For a period not greater than three years from the date of entry into force of the

Agreement, Costa Rica’s Ministerio de Comercio Exterior shall allocate the in-quota quantities

of each originating good subject to this Appendix on an objective basis consistent with Article

3.13.  Thereafter, the Ministerio de Comercio Exterior shall allocate the in-quota quantities of

each such good to persons based on the proportion of the total quantity of the good that each

person imported during a previous representative period, while also allocating a reasonable

proportion of the in-quota quantities to new entrants, if any.  The Ministerio de Comercio

Exterior shall establish a mechanism for reallocating unused in-quota quantities to interested

persons.

 

Chicken Breasts

 

3. (a) In any calendar year, an aggregate quantity of 2,070 metric tons of goods

classified under the provisions listed in subparagraph (c) may be entered subject

to the following duty treatment:  12.5 percent ad valorem. 

 

(b) Duties on goods entered in aggregate quantities in excess of the quantity set out in

subparagraph (a), shall be applied in accordance with note 7(b) of Costa Rica’s

General Notes. 

 

(c)  Subparagraphs (a) and (b) apply to chicken breasts entered under the following

SAC provisions:  0207.13.91 and 0207.14.91.  

 

Milk Powder

 

4. (a) In any calendar year, an aggregate quantity of 2,200 metric tons of goods

classified under the provisions listed in subparagraph (c) may be entered subject

to the following duty treatment:  Beginning on the date this Agreement enters into

force,, duties shall be 20 percent ad valorem.  Duties shall be removed in seven

Annex 3.3-CR Notes-18

equal annual stages beginning January 1 of year two, and such goods shall be

duty-free effective January 1 of year eight.

 

(b) Duties on goods entered in aggregate quantities in excess of the quantity set out in

subparagraph (a), shall be applied in accordance with note 7(b) of Costa Rica’s

General Notes. 

 

(c)  Subparagraphs (a) and (b) apply to milk powder entered under the following SAC

provisions:  0402.10, 0402.21, and 0402.29.  

 

Costa Rica Tariff Schedule

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