IOR Services in Costa rica

If you import commercial equipment into Costa Rica, the customs declaration needs a legally usable importer or consignee. You also need accurate classification and value data, and any product approvals that attach to that tariff line.

“Importer of Record Service” is a business term. It is not one named office in Costa Rican customs law. The legal work sits with the importer or consignee, the declarant, the customs agent, and the permit holder. One Union Solutions can take the IOR Service role for accepted B2B shipments through its own Costa Rica operating structure.

Start this before you book transport. A model with Wi-Fi, used electronics, medical equipment, or a free-zone delivery can change how the filing is done.

Companies usually ask us to review a Costa Rica IOR Service route in these cases:

• An overseas OEM or reseller has no suitable Costa Rican importer role.
• The customer will not import, even if the sale is DDP.
• High-value IT or data-centre equipment needs a consistent evidence pack.
• Radio, medical, used or free-zone facts add an extra check.

When we accept a shipment, One Union Solutions takes the IOR Service role through its own country-specific operating structure. We do not pass the legal importer role to an unrelated local IOR Service partner. Company details are shared during qualified onboarding, when that is appropriate. They are not published on this page.

IOR Service is a business service name. Costa Rican rules give duties to named parties and customs auxiliaries. The declaration names the importer or consignee and the chosen regime. A customs agent can act for a party and is responsible for key declaration data. Acting through an agent does not, by itself, move the buyer, importer or product-holder duties to someone else. Costa Rica General Customs Law

In this assessment, the terms mean:

• Importer / consignee — the party named for the import deal and the declaration. That party must be legally able to use this route and keep the required records.
• Declarant — the party who makes the customs declaration. Whether that party can act itself depends on the regime and the rules.
• Customs agent — an authorised customs helper who represents parties and sends data. The agent is not automatically the buyer, permit holder or IOR.
• Permit holder — the party linked to a regulator file. You cannot assume this from an Incoterm.
• DDP — a contract term that splits seller costs and risks. It does not create a Costa Rican importer or approval account.
• One Union Solutions  IOR Service  — an accepted operating route mapped to the required legal and customs roles. We share entity details during qualified onboarding. Acceptance is shipment-specific.

A tariff line and paid import taxes do not, on their own, make a product allowed. Check classification and product rules at model level. A purchase-order description such as “IT equipment” is not enough.

• Wi-Fi, Bluetooth, cellular or radio – Before shipping, check SUTEL mobile-terminal or license-exempt-band model status. SUTEL public homologation portal: settle the exact model, bands and power, use, and approval record.
• Medical or diagnostic claim – Before shipping, check Ministry of Health biomedical classification or registration. Ministry of Health — Biomedical Equipment and Material registration Settle intended use, class, manufacturer, label and holder record.
• Used electronics – Before shipping, check Technical Note 269 and FAD evidence.  Used electronic equipment movements and nationalization Settle condition, age, function, and reuse, repair or refurbishment purpose.
• Cooling or refrigerant – Before shipping, check whether a tariff-specific environmental technical note applies. Settle refrigerant and charge, model specification and the current note.
• Free-zone consignee – Before shipping, check beneficiary, activity, modality and the nationalization plan (PROCOMER Free Zone Regime Guide 2026 Settle authorization and how the goods will move after entry.
• Replacement, repair or return – A permanent import may be the wrong regime. Settle export history, warranty or repair evidence, title and final use.

Free-zone note – A 2026 DGA circular moves Technical Notes 0369, 0370 and 0387 from entry modality 09-08 to nationalization modality 01-17 for one named SEL logistics-company route. This is a narrow timing change. It is not a general exemption. 

For an accepted shipment, One Union Solutions handles the importer-role and operating-route review; classification and technical-note review, plus document coordination; broker and carrier coordination; and the duty and tax input model, with the agreed payment workflow.

The client stays responsible for complete, accurate product, value, origin, condition, use and party facts; genuine manufacturer and transaction documents; contract, title, warranty and site readiness; and funding and accounting treatment outside our scope.

The authority or a third party controls customs acceptance, inspection, valuation and release; SUTEL, Health and other regulator decisions; carrier schedules, terminal handling and examination; and the final assessment and tax treatment.

We may pause or decline for weapons or munitions, hazardous waste, sanctions concerns, unclear end use, used electronics that look like waste, value or description that does not match, or missing approvals. Naming a broad product category is never enough for acceptance.

These seven mistakes often stop ordinary equipment. Catch them before the goods leave:

• Booking DDP before naming a usable importer and permit holder.
• Using a reseller’s generic code without the current Costa Rican notes.
• Claiming origin from the ship-from country or the invoice address.
• Reusing a past duty or timing result for a different deal.
• Assuming a model family covers the exact SUTEL device.
• Calling refurbished goods only “IT equipment,” with no condition or purpose file.
• Treating a free-zone address as an automatic exemption, with no nationalization plan.

Before the goods leave, send the product, parties, origin, value and route. The assessment will show whether an IOR Service structure fits and what must be settled first. Request an IOR Assessment.