Quick answer: New residents can bring household goods under a one-time menaje de casa tax exemption — used and new items in reasonable quantities (appliances, furniture, décor) free of import, tariff and VAT — provided you file a sworn, valued inventory and claim it within six months of obtaining residency. The exemption applies to investor, pensionado and rentista categories, and — as an incentive tied to Law 9996 — is currently slated to remain available through July 2026. Customs clearance typically takes 5–15 business days at Caldera or Limón.
What the menaje de casa exemption covers
The one-time exemption applies to household goods for personal use — appliances, furniture, decorative items and similar — both new and used, in reasonable quantities. Used goods generally need to be verifiably at least six months old. The point is to let a household relocate its home without a punitive tax bill, which is a genuinely valuable benefit for new residents. [VERIFY: current exact eligible categories, quantity limits and the exemption’s end date against Hacienda/customs, as it is tied to the Law 9996 incentive window]
What you must provide
- ☐ Sworn, valued inventory — a declared list of all goods, with values, submitted to customs.
- ☐ Certificate of origin and shipping documentation.
- ☐ Proof of residency under a qualifying category.
- ☐ Timing — claimed within six months of obtaining residency.
Timelines and ports
Sea freight from North America is the norm for a full container. Clearance at Port Caldera (Pacific) or Limón (Caribbean) commonly runs 5–15 business days once the vessel arrives, assuming your documentation is correct. Build the sea transit plus clearance into your relocation calendar — this is not a same-week process.
What to think twice about shipping
- Vehicles are treated separately and heavily taxed — the household exemption may extend to a limited number of vehicles for new residents under the current incentive, but confirm before assuming it. See importing your car.
- Large, cheap-to-replace items — the freight cost can exceed buying locally.
- Electronics on foreign voltage/plugs — check compatibility.
- Restricted goods — firearms, certain plants, and other categories have their own rules.
A practical sequence
- Confirm your residency category qualifies and note your six-month window.
- Choose an experienced international mover and a customs broker. See choosing an international moving company.
- Prepare the sworn, valued inventory carefully — errors cause delays.
- Ship, then track arrival and clearance at Caldera or Limón.
- Coordinate local delivery to your home.
Deciding what is actually worth shipping
Even with the exemption, not everything earns its place in the container. A useful sort before you book: ship the things that are expensive to replace, genuinely used and personal, or hard to find locally — quality furniture, specialist kitchen equipment, belongings with real sentimental value. Leave or sell anything bulky and cheap to replace, where the freight cost approaches or exceeds buying new in Costa Rica. And check compatibility on electronics — voltage and plug standards, and whether appliances make sense for local conditions.
The exemption removes the tax, but it does not remove the freight, the packing, the insurance or the clearance effort, all of which scale with volume. Most people who work through this ship a more curated container than they first intended, and are glad they did — a smaller, well-chosen shipment clears faster and costs less to move.
Getting the inventory and timing right
The sworn, valued inventory is the document the whole exemption turns on, and inaccuracies in it are the most common cause of clearance delay. Prepare it carefully with your mover and customs broker — a complete, honest, well-valued list that matches what is actually in the container. Undervaluing or omitting items to save on nothing (the goods are exempt) simply invites a customs query that holds up the whole shipment.
On timing, work backwards from your six-month window. Sea transit from North America plus 5–15 business days of clearance at Caldera or Limón means the process spans weeks, not days, so book early and coordinate the container’s arrival with your own. Aim to have your household goods land after you have somewhere to receive them and ideally after your DIMEX is in hand — arriving before you have an address or status to your name complicates delivery. And confirm the exemption’s current end date before you rely on it, since it is tied to the Law 9996 incentive window.
Coordinate the container with your own arrival
Timing the shipment against your own move matters more than people expect. Aim to have the container land after you have an address to receive it and, ideally, after your DIMEX is issued — arriving before you have status or a home complicates delivery and storage. Work backwards from your six-month exemption window and the weeks of sea transit plus clearance, and coordinate with your mover so the goods arrive when you are ready for them, not weeks before or after.
Frequently asked
Is the household-goods exemption really tax-free?
For qualifying new residents claiming within six months, yes — used and new household goods in reasonable quantities, free of import, tariff and VAT, with a sworn inventory. Confirm the current end date, as it is tied to the Law 9996 incentive.
How long does customs clearance take?
Commonly 5–15 business days at Caldera or Limón once the vessel arrives, provided your paperwork is correct.
Does the exemption cover a car?
The current incentive has extended to a limited number of vehicles for new residents, but vehicle rules are separate and change — verify before shipping a car.
What is the biggest cause of delay?
An inaccurate or incomplete sworn inventory. Prepare it carefully with your mover and broker.
Should I ship everything I own?
No — ship what is costly to replace, used and personal, or hard to find locally; leave bulky cheap items where freight exceeds buying new. A curated container clears faster and costs less.
What causes the most clearance delay?
An inaccurate sworn inventory. Since the goods are exempt, there is nothing to gain by undervaluing — a complete, honest, well-valued list is what keeps the container moving.
When should the container arrive relative to me?
After you have an address and ideally your DIMEX. Arriving before you have somewhere to receive it or status to your name complicates delivery.
What if I miss the six-month exemption window?
You lose the tax relief on the household goods, which is significant. Plan the shipment timing around the window from the start, and confirm its current end date.
Which port will my container clear through?
Caldera on the Pacific or Limón on the Caribbean, depending on routing. Your mover and broker coordinate the port and the onward delivery — confirm who receives and delivers the container here.
Can I include a vehicle in the same shipment?
Often physically, yes, but vehicles are treated separately for tax and the new-resident vehicle exemption has its own rules — confirm before assuming the household exemption covers a car.
Need a hand with this step?
This is exactly the kind of task our client-services team handles day to day for people relocating to Costa Rica. If you would like us to walk you through it — or take it off your plate entirely — request concierge support and we will pick it up from wherever you are.
This guide is general, practical information, not legal, immigration or tax advice. Costa Rican procedures, fees and thresholds change and are applied to individual circumstances; details here are current as of July 2026 and should be confirmed with the relevant authority or your advisor before you act.