Costa Rica

For US customs, “country of origin” generally means the country where the goods were produced, manufactured, or grown—not the country they were shipped from or the location of the seller. If production involves more than one country, customs may apply the “substantial transformation” test: where the product last became a new article with a different name, character, or use. The correct origin for goods associated with Costa Rica should therefore be determined from the actual production steps, not the shipping route.

Origin matters because tariff measures, trade-agreement treatment, quotas, marking rules, and other import requirements can depend on the product’s origin. Common mistakes include treating the export country as the origin, assuming simple repacking or labeling changes origin, overlooking components or processing in other countries, and confusing preferential origin rules under a trade agreement with the general customs-origin rules. Complex manufacturing, sets, or minimal processing may require a customs broker or a binding ruling from US Customs and Border Protection.

What to check

• Map every production step and identify where the finished product and its important components were made.
• Check whether processing in Costa Rica or another country substantially transformed the goods; do not rely only on the shipping location or invoice.
• Review the applicable tariff classification and any Costa Rica-specific measures, trade-agreement rules, quotas, or marking requirements.
• Keep supplier declarations, bills of materials, production records, commercial invoices, and transport documents that support the claimed origin.
• Ask a qualified customs broker or request a formal CBP origin ruling when production spans multiple countries or the result is uncertain.