Costa Rica

With a GoPro Hero 12 in its original housing (approx. €450) and a few accessories (red filters, batteries), you comfortably fall within the scope of Article 365: 1 image recording device with its accessories. At Juan Santamaría Airport (SJO), use the green channel (nada que declarar) unless you are carrying other goods exceeding $500 USD. Keep your purchase receipt or photograph the serial number before departure: DGA agents may scan luggage upon exit. Present the equipment in used condition, without new packaging, to avoid any suspicion of commercial import. The risk for this profile is almost nil: the equipment is clearly personal and below quantitative quotas. Be cautious only if you add a second device (compact camera + GoPro): this could technically exceed the quota for one image recording device, even if leniency is common in practice.

A Sony A6700 (€1,600), an Ikelite housing (€1,200), and two Inon strobes (€900), totaling approximately €3,700. The camera body in its housing can be interpreted as 1 photographic device + accessory, compliant with Article 365; the strobes are attached lighting accessories. At Costa Rican customs, no mandatory declaration for used personal effects, but prepare a simple inventory: list of equipment, serial numbers, copies of invoices (paper or photo on smartphone). Distribute the equipment in a visibly used bag. The main risk: an overzealous agent might question the high value and allege disguised import. Respond that the equipment will leave with you (with return ticket as proof), mention your dive destination (Guanacaste, Cocos Island). Absolutely avoid adding a GoPro in addition to the mirrorless: this is a typical case of exceeding the quantitative quota for image recording devices.

Full-frame Nauticam setup: Sony A7R V (€3,800), Nauticam housing (€5,000), two Retra strobes (€2,400), macro and fisheye lenses, aluminum arms, ports — total approaching €14,000. Critical point: Costa Rica does NOT accept ATA Carnets. No simplified temporary import procedure exists for this equipment. Your only protection is Article 365: portable equipment, non-commercial personal use. Prepare a solid file: detailed inventory with serial numbers, invoices, photos of the equipment, proof of Cocos Island liveaboard booking demonstrating recreational use. If a DGA agent deems the equipment 'professional audiovisual production,' they may demand a DAI via the TICA system with a guarantee, or even apply approximately 28% (up to 49% for luxury electronics) on the CIF value. Never mention any paid activity (sold photos, sponsors): this would reclassify the import as commercial.

Can I bring both my mirrorless camera in a housing AND a GoPro for video to Costa Rica?

This is the main grey area. Article 365 allows 1 photographic device + 1 cinematographic camera: you can argue that the mirrorless is the camera and the GoPro is the video camera. In practice, leniency exists, but a strict agent might count two image recording devices. Minimize the risk: used equipment, no packaging, invoices available, and a clear presentation of the photo/video distinction if questioned.

Does the ATA Carnet work in Costa Rica for my underwater photo equipment?

No. Costa Rica is not a member of the ATA Carnet system and offers no equivalent for personal tourist equipment. For very high-value equipment, agents may require a formal declaration (DAI) via the TICA system. Your best defense remains personal baggage status under Article 365: portable, used, non-commercial equipment, with proof of ownership and a return ticket.

What are the risks if Costa Rican customs reclassifies my equipment as commercial import?

Duties of approximately 28% on the CIF value (13% import duties + 13% VAT + 1% additional tax), potentially reaching 49% for electronics classified as luxury. The equipment may be held until payment or regularization via TICA. To avoid this: do not mention any paid activity, present proof of recreational dive travel, and demonstrate that all equipment will leave with you.