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Costa Rica – Modifications to the collection of the departure tax and of the baggage inspection fee

On July 4th, 2018, at a meeting organized by the Airline Association (ALA), the Bank of Costa Rica (BCR) announced the modifications to be implemented to the collection of the departure tax, and of the baggage inspection fee included in air tickets.

The new system consists on creating a consortium between BCR and Bancredito with the purpose of preserving the current collection system (COIMSA). Additionally, the same financial conditions offered by Bancredito will continue in effect.

Considering that the contract signed between the Ministry of Finance and Bancredito expires on July 29th, a new contract between with the BCR is being negotiated to prevent the service from being interrupted.

The bank account of the BCR to collect the taxes is currently active, and can be used as soon as the Bank is authorized to collect the departure tax and the fee.

The requirements for the airlines are:

Airlines that executed the agreement with Bancredito

The information must be updated to comply with Law N°8204 (“Law against Narcotics, Psychotropic Substances, unauthorized Drugs, related activities, money laundering and the financing of terrorism”), the documents are similar to the ones submitted previously, such as:

  • Bank Statements.
  • Bank Forms.
  • Copy of the last Income tax return.
  • Copy of current business licenses issued by the Municipality and the Ministry of Health.
  • Copies of the lease agreements for the local offices.
  • Certificates of good standing issued by the Social Security (CCSS).

Airlines that did not execute an agreement with Bancredito

Regarding the airlines that did not execute the agreement with Bancredito, a financial product that consists in a line of credit with the same conditions agreed with Bancredito is being developed. It is expected that the BCR approves this product on Tuesday, July 10th, to provide financing for the new airlines.

Once the approval is granted, applications may be filed to execute the contract to collect the departure tax and the baggage inspection fee. The requirements are:

  • Articles of incorporation.
  • Certificate of the company´s shareholders.
  • Documents that prove income, such as: bank Statements of the last fiscal period, audited or internally endorsed by the Accountant and Legal Representative.
  • Forms provided by the BCR: Know your customer, Economic interest group declaration and airline domicile.

For further information please contact:


This article was provided by L2b Aviation member Nassar Abogados.

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