18′ aluminum fishing / bass boat to Costa Rica
Tracker Pro Team 175 TXW · 6.4 × 2.3 × 1.75 m · 25.8 m³ · 1,100 kg · RoRo on its trailer or a roll trailer · Medium confidence
Shipping side (our quote)
| RoRo ocean freight by volume, BAF included2,3,4,1,5 | $1,800–2,400 | Market benchmark |
| U.S. origin package12,13,4Dock receipt, AES/EEI filing, title validation, documentation and supervision. Our container lane rates already include it. | $700–1,200 | Carrier or port tariff |
| RoRo terminal: trailered boat up to 28′13 | $300 | Carrier or port tariff |
| Port-to-port total | $3,100–4,100 | Raised to the market floor for this lane. |
|---|---|---|
| Optional marine insurance at $35,000 declared | $613 |
Importer's side (paid at destination)
Arrival port handling and clearing agent$450–1,100Market benchmark
Duty and taxes at a CIF value of $38,70014,15,16,17Confirm with your broker
| HS 8903.93.00 / 8903.22.00 | Standard rate | U.S.-built (CAFTA-DR) |
|---|---|---|
| Import duty 14% | $5,418 | $0 (0%) |
| Law 6946 levy 1% | $387 | $387 |
| Selective consumption tax (ISC) 10% | $4,412 | $3,870 |
| VAT 13% | $6,359 | $5,584 |
| Duty and taxes | $16,576 (42.8%) | $9,841 (25.4%) |
Costa Rica stacks its taxes: the selective tax is charged on value plus DAI, and IVA on value plus every tax before it. DAI runs 10–14% by subheading and the selective tax 0% (outboard launches), 10% (inboard and sail) or 20% (yachts); the example uses 14% and 10%.
Instead of importing: A foreign-flag boat with a contract at a tourist marina can stay under temporary import for six months at a time, up to two years, with no guarantee; it must then leave Costa Rican waters for 90 days.