The guarantee question, answered properly
1 · Guarantee on the customs debt
What auxiliary operators must post as a garantía global:
| Operator | Amount (CA-peso) | Article |
|---|---|---|
| Customs agent | 20,000 | 34 |
| Transporter (transit) | 50,000 | 41(c) |
| Depositary | 150,000 | 47(e) |
CA-peso = peso centroamericano, a regional accounting unit pegged 1:1 to the US dollar — not a circulating currency. Costa Rican customs law states these amounts in CA-pesos "or the equivalent in national currency" (colones), converted at the prevailing rate when the guarantee is posted. So 20,000 CA-pesos ≈ USD 20,000, payable in colones at the day's exchange rate.
2 · Liability for missing goods
A separate basis. Anyone receiving, handling or holding goods under customs control is liable for the fiscal consequences of damage, loss or theft (art. 26). A depositary answers for goods declared-received-but-not-found (art. 48c). Loss by force majeure extinguishes the debt proportionally (art. 64).
The OEA twist
An importer or exporter with OEA status is not an auxiliary operator. Abbott, Philips, Café Britt are OEAs as importers/exporters — they don't post the agent, transporter or depositary guarantees, and their benefit is the reverse of posting security: deferred payment without a guarantee (art. 267.1).
So for importer/exporter OEAs, pre-posted security for missing goods is not a certification requirement. The underlying liability (art. 26/64) still exists — it just isn't covered by a lodged bond. For the cargo-terminal OEAs — Rex, Santamaría, TICAL, UPS — the depositary logic does apply, and whether OEA status softens the 150,000-peso requirement is set by Regulation 44051-H, not the statute.