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Special Regimes

Laninco has a full understanding of the operations and functioning of the Special Investment Incentives available in Costa Rica and has its own bonded equipment for the movement of goods and materials.

At a Glance

  • Free Zone:  No import duty applied on raw materials and machinery, nor export duty over finished goods, and 100% income tax relief over the income earned.
    Structural  Obligations by the Beneficiary of this programme to maintain declared levels of  investment, employment and inventory.
  • P.A. (Inward Processing Relief): No import duty imposed for export destined processed goods, but a higher percentage of goods able to be introduced into the national domestic market, against settlement of duty.
    Structural  Obligations by the Beneficiary of this programme to maintain declared levels of inventory.
  • Drawback: Repayment of Import duty settled to Government for exported finished goods.
  • Authorised Purchases and exonerations:  relief from total duty for approved goods and material for strategic commercial and governmental sectors.

A major part of the Laninco S.A.s focus is to promote these Investment Incentives globally in order to secure Foreign Direct Investment.