Alcohol regulations in Costa Rica

Licensing, import, labelling and tax rules for spirits. Researched October 2026.

Research guide, not legal advice. Compiled in October 2026 from the public sources listed at the bottom of this page. Duty rates, fees and rules change often: confirm with the regulator, a customs broker or local counsel before you act. Spotted something out of date? Tell us.

Status: Legal
Legal drinking age: 18
Legal purchase age: 18

Licence to make spirits (distillery and bottling)

Licences needed: Sanitary Operation Permit (Permiso Sanitario de Funcionamiento - PSF), environmental compliance certification (SETENA), municipal commercial patent/license, and alcohol supply contract/concession with FANAL/CNP.
Authority: Ministerio de Salud, Consejo Nacional de Producción (CNP) / FANAL, and the respective Municipalidad.
Documents: Constitutive deed, proof of legal personality, technical layout of processing facility, waste management and environmental plans, occupational safety certifications, and sanitary registration dossiers.
Fees: PSF fees typically range from US$30 to US$100 depending on risk category; municipal patent taxes vary by canton.
Time to obtain: 1 to 3 months for health and municipal operating authorizations.

Import licence and registration

Who can import: Any natural or legal entity registered in Costa Rica with a valid tax ID (cédula jurídica/física) and authorized as a food and beverage importer.
Licences or registrations: Registration as an importer with the Ministry of Health and registration as an importer of record in the customs system (TICA).
Authority: Dirección de Regulación de Productos de Interés Sanitario (Ministerio de Salud) and Dirección General de Aduanas (Ministerio de Hacienda).
Documents: Importer registration form (Solicitud de Registro de Importador), tax certificate, commercial registry extract, digital signature credentials (Firma Digital), and customs broker representation.
Fees: Free or nominal platform user access fee; standard customs brokerage costs apply.
Time to obtain: 1 to 2 weeks.

Product and label registration

Required: yes
Process: Sanitary registration (Registro Sanitario de Alimentos) must be completed electronically via the official 'Regístrelo' portal (v2.registrelo.go.cr) prior to commercial importation. The registration process simultaneously evaluates and approves the product formula, labeling, and compliance with Central American technical regulations.
Authority: Ministerio de Salud (Dirección de Regulación de Productos de Interés Sanitario).
Documents and samples: Online application form, Certificate of Free Sale (CFS) from country of origin (apostilled/legalized and with official Spanish translation), qualitative/quantitative ingredient formulation, original product label and Spanish supplementary label artwork, and proof of government fee payment; physical samples are generally not required unless specifically requested.
Fees: US$100 per product.
Renewal: Every 5 years.
Time to obtain: Approximately 30 to 60 working days.

Import rules

Imports must be cleared through an authorized customs broker via the TICA digital customs clearing system and VUCE (PROCOMER); each shipment requires commercial invoice, bill of lading, certificate of origin (to claim preferential trade tariffs), and health clearance linked to the product's Regístrelo sanitary registration; while the state holds a monopoly on distillation, it does not hold an import monopoly on finished packaged spirits; physical excise tax strip stamps are not required on bottles, but Spanish compliance labels containing the health registration number must be affixed prior to retail clearance.

Import duty on spirits (HS 2208)

Standard MFN customs tariff (Derechos Arancelarios a la Importación - DAI) for HS 2208 is 15% ad valorem; originating spirits from trade agreement partners (including the United States under CAFTA-DR and the European Union under the Association Agreement) enter at 0% tariff.

Excise and taxes

1) Specific Alcohol Tax (Ley 7972): Levied per milliliter of absolute alcohol and adjusted quarterly based on CPI (for >30% ABV spirits, approximately ₡5.15 per ml of absolute alcohol). 2) Selective Consumption Tax (Impuesto Selectivo de Consumo - Ley 4961): Typically 10% on spirits. 3) Surcharges: 10% IFAM tax and 8% IDA/INDER tax on spirits. 4) Value Added Tax (IVA): 13%.

Retail and distribution

Regulated under Ley 9047; retail distribution is conducted by private commercial outlets holding municipal liquor licenses ('licencias de expendio de bebidas con contenido alcohólico'). Licenses are categorized into Class A and B (on-premise bars, cantinas, restaurants), Class C (off-premise liquor stores, supermarkets, grocery stores), Class D (hotels, lodging), and Class E (temporary/special events). Permitted operating hours vary by category (e.g., Class C off-premise typically permitted from 08:00 to 00:00; Class A on-premise from 11:00 to 00:00 or 02:30).

Online sale and delivery

allowed

Labelling

Must comply with Central American Technical Regulations (RTCA 67.01.06:11), Ley 9047, and Executive Decree 15449-S. Must be in Spanish (supplementary stickers allowed). Mandatory particulars: brand name, generic product denomination/spirit type, alcoholic strength (% ABV), net volume, name and address of importer/distributor, country of origin, lot number/code, health registration permit number ('Reg. San. No.' / 'Lic. M.S.'), and mandatory statutory health warning: 'El abuso de licor es nocivo para la salud' (or 'Tomar licor es nocivo para la salud').

Advertising

Regulated under Ley 9047 and Executive Decree No. 37739-S. Commercial advertising requires prior formal approval from the Ministry of Health. Advertising directed at minors, linking alcohol with driving, work performance, sexual prowess, or therapeutic benefits is prohibited. All promotional media must display the official health warning: 'El abuso del licor es nocivo para la salud'. Enforcement and fining powers are administered by municipalities and health authorities.

Legal definitions of spirits

Regulated across Central America under RTCA standards for distilled alcoholic beverages (including RTCA 67.04.54:10 / national technical criteria). Specific definitions and minimum ABV thresholds apply to rum (typically 35%-37.5% minimum ABV), whisky/bourbon (40% minimum ABV), vodka (37.5%-40% minimum ABV), gin (37.5%-40% minimum ABV), and neutral spirits (>95% ABV).

Dry or restricted areas

Under Ley 9047, retail alcohol licenses are restricted within a 400-meter radius of educational centers, healthcare clinics, daycare centers, and churches for designated license types; indigenous administrative territories (territorios indígenas) enforce local community bans; cantonal municipalities retain legal discretion to institute temporary local 'ley seca' (dry periods) during religious holidays (such as Holy Week) or civic elections.

Recent changes

Legislative review and debate on Draft Bill Expediente 23.627 proposing to break FANAL's state monopoly over alcohol production and commercial distillation.
Quarterly updates to specific alcohol excise rates per milliliter of absolute alcohol under Ley 7972 via Ministry of Finance resolutions (e.g., MH-DGH-RES-0040-2026 and MH-DGH-RES-0060-2026).
Continuous consolidation and digital standardization of product registration and import licensing via the updated Regístrelo online portal.

Opportunities for exporters

Foreign spirits exporters enjoy 0% import tariffs under preferential free trade agreements (such as CAFTA-DR and the EU-Central America trade agreement), meeting rising consumer demand for premium imported whiskies, gins, and rums in upscale retail and tourism venues.

Regulators

Sources

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