Importing used cars from Korea to Costa Rica: full guide

South Korea is one of the favorite origins for bringing used vehicles into Costa Rica, and for solid reasons: a huge domestic market that renews its fleet quickly, specialized exporters with years of experience, documented vehicle history, and left-hand drive, just like here. But importing a car isn't like importing boxes: it has its own process, its own documents and — above all — its own tax scheme. Here is the complete guide.

Where and how you buy in Korea

• Specialized exporters: Korean companies dedicated to selling used cars abroad, with online inventory, photos and inspections. It's the most common and practical route.
• Auctions: the Korean market moves thousands of vehicles per week at auction; you participate through a licensed local agent.
• Verification: before paying, request the history report (mileage, accidents, owners) and, if possible, an independent inspection. A good exporter won't hesitate to provide them.

The vehicle's documents

• Korean export certificate (deregistration): proves the vehicle was deregistered in Korea for export. It's the key document of the car.
• Invoice or sales contract with the full vehicle details (VIN/chassis, make, model, year).
• Bill of Lading (B/L): the ocean transport document.
• Official translations when customs requires them (Korean documents come in Korean/English).

Shipping: container or RoRo, entry via Caldera

• In a container: the vehicle travels secured inside a container (one alone in a 20', or consolidated with other vehicles in a 40'). More protection and route flexibility.
• RoRo (Roll-on/Roll-off): the car rolls directly onto a specialized vessel. Usually cheaper, but with fewer sailings to Central America and the vehicle travels exposed.

From Busan, ocean transit to Costa Rica is around 28–35 days on regular service. Coming across the Pacific, the vehicle enters through Caldera customs — the full map of entry points is in Costa Rica's ports of entry.

The taxes: tax value and age

Here is the biggest difference versus other imports, and where budgeting well matters most:

• The base isn't what you paid. The Treasury (Hacienda) sets a tax value for each vehicle by make, model, year and features (available in the Ministry of Finance's Autovalor system). Taxes are calculated on that value, even if you bought the car cheaper.
• Age defines the rate. The Costa Rican tax scheme taxes older vehicles more heavily: the total burden runs roughly from 50% to 80% of the tax value depending on the vehicle's age (the newest pay the lower percentage, those over ~6 years the higher).
• Practical implication: a very cheap but old car can end up costing more in taxes than in purchase price. Sometimes a model 2–3 years newer is worth it precisely because of the rate.

* Rates and the tax value change according to the specific vehicle and current regulations. Before buying, check the tax value of the exact model in Autovalor and confirm the calculation with your customs broker — a few-minute check that avoids surprises of thousands of dollars.

After customs: registration and driving

• Nationalization: your customs broker files the DUA and the taxes are paid.
• Technical vehicle inspection: the vehicle must pass the technical review to be registered and driven.
• Registration at the National Registry: the vehicle is registered, fees are paid and plates are obtained.
• Marchamo: the mandatory annual circulation payment, required from the first year.

Written by: Customer Service Department, VS Logistics S.A.

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