Like pretty much everything else in CR, it depends on who the customs employee is that day.
This is a post that I made in 2010:
Quote:
We brought in 2 suitcases, CPU in one and monitor in the other, in between clothes. No boxes, just wrapped in bubble wrap. As expected, they wanted to see it. He asked how old and I said 4.5 years. Value? We said $200. So he asked for my wife's passport and stamped it, didn't stamp mine. What does that mean exactly? He said you can bring in $3000 worth of laptops, but desktops are not considered personal items. WTF? A computer is a computer. Muy Tico
They told us that laptops are no problem but "desktops are not personal items". We didn't have to pay any tax, but they stamped my wife's passport so she lost her personal exemption for the next 6 months (I think if she tried to bring in anything within the past 6 months, it would be taxed.)