An Estimated 1.500 Cars Circulating Without Paying Customs Tax
The Policía Fiscal del Ministerio de Hacienda (tax police) estimate that some 1.500 vehicles are circulating in Costa Rica with some form of customs irregularities.

Police say that thousands think up of schemes to bring cars into Costa Rica and get them on the roads without paying the customs tax due.

The Ministerio de Hacienda confirms that more than 100 vehicles have been confiscated in the past week, including four "Hummers" with a value of us$100.000 each, all with customs irregularities.

Alex Torres, an investigator at Hacienda, says that they have uncovered a number of different schemes to get a vehicle on Costa Rican roads and avoid paying the tax. Some of the schemes include loading up one vehicle (usually a truck) with vehicle parts, using diplomatic plates without having diplomatic status and including hiding vehicles inside containers.

One favourite scheme is to take advantage of the "temporary importation" of vehicles provision for foreigners or tourists who can legally drive the vehicle without paying the customs tax.

Foreigners can bring in a vehicle free of paying the customs tax on a temporary basis for up to six months, which after expiry, the vehicle is expected to leave Costa Rica or have the tax paid.

Torres says that many vehicles with temporary permits are driven by persons not authorized or the permit has expired. A vehicle introduced into Costa Rica on a temporary permit can only be driven by the person authorized on the permit.

A temporary vehicle found to be driven by other than the authorized person is subject to confiscation and the person not authorized to drive temporary vehicle is also subject to a us$500 fine and charges of tax fraud.

Many "temporary" vehicles are offered for sale by the unscrupulous. Ads in newspapers offer a great deal on a car usually is. Some cars end up on used car lots where the salesman assures you that the car is legal.

A temporary vehicle has not had the tax paid is the lack of a Costa Rican license plate. If the vehicle has a temporary plate permit, a check at the Registro Nacional will verify if the vehicle is in the process of being registered, meaning the tax has been paid.

There is no law that prohibits a temporary vehicle from being sold. In that case, the buyer will have the responsibility to pay the tax to legalize the vehicle and subject to the confiscation, fine and fraud charges if no action is taken to pay the tax.