Philips expands activities in free trade zones with endorsement from the Executive Branch

The Executive Branch expanded the authorized activities for Philips de Costa Rica Sociedad de Responsabilidad Limitada under the Free Trade Zone Regime, such that the company is now enabled to also operate as a medical device processing industry. The decision is contained in agreement N° ACU-RZF-0057-2026-COMEX of the Ministry of Foreign Trade, published in La Gaceta N° 194 on Wednesday, October 14, 2026, on pages 4 and 5.

The agreement modifies Executive Agreement N° 0283-2025 of October 30, 2025, published in Supplement N° 164 to the Official Gazette La Gaceta N° 239 of December 19, 2025, through which the company was granted the benefits and incentives of the Free Trade Zone Regime Law, Law N° 7210 of November 23, 1990, under the categories of service company and processing industry, pursuant to subsections c) and f) of article 17 of said law.

The company, with legal entity ID N° 3-102-515567, submitted its expansion request through documents dated February 11 and 25, May 21 and 28, and June 9, 2026. The Special Regimes Directorate of PROCOMER reviewed the case and, through report N° 173-2026, recommended the modification of the agreement to the Executive Branch. The instrument was signed on July 21, 2026, and was signed by Alexander Astorga Monge, by delegation of President Laura Fernández Delgado (Agreement N° 040-P of July 14, 2026, published in La Gaceta N° 133, Supplement N° 91 of July 17, 2026), and the Minister of Foreign Trade, Indiana Trejos Gallo.

Technical, digital, and laboratory services

The new wording of clause 2.3.1 incorporates a block of service activities classified with CAECR codes 7110, 8211, and 6201:

• 7110 — Architectural and engineering activities and related technical consultancy: assistance in the implementation of new production processes and fault correction, reverse engineering, process validation, and time and motion engineering.
• 7110 — Specialized laboratory services, technical support, digital services, engineering, process and repair support, as well as sterilization services linked to strategic manufacturing sectors.
• 7110 — Analysis, repair, calibration, and maintenance of equipment, machinery, parts, and accessories for the production of instruments and apparatus for strategic sectors of the manufacturing industry.
• 8211 — Combined office administrative service activities: business analysis, compliance control, and fraud prevention.
• 6201 — Computer programming activities: interactive and digital advertisements, development of campaigns and promotions, e-commerce, creative conceptualization, web and mobile development, software development, back-end programming, testing and quality control, and legacy systems support.
• 7110 — Design, prototyping, testing, and validation services for devices, products, components, tools, accessories, and machinery.

Medical Device Manufacturing

The agreement further adds the processing industry category under code PROCESADOR A 3250, associated with the strategic medical device sector. The classification includes the manufacture of medical instruments and supplies and other electromedical apparatus, as well as devices, implants, and supplies for surgery, dentistry, or veterinary medicine, including those for scintigraphy, orthopedics, orthodontics, dental, and optometry, along with their parts and accessories.

Validity and Scope

Article 2 of the agreement establishes that everything not expressly modified remains in accordance with Executive Agreement N° 0283-2025. Article 3 provides that the modification takes effect upon its notification. The agreement was issued based on articles 140 paragraphs 3) and 18) and 146 of the Political Constitution, the General Law of Public Administration, Law N° 6227, Law N° 7638 creating the Ministry of Foreign Trade and PROCOMER, and Executive Decree N° 34739-COMEX-H of August 29, 2008, Regulations to the Free Trade Zone Regime Law.

The expansion consolidates Philips’ operation in the strategic medical device sector and allows it to add engineering, laboratory, sterilization, and software development services to its activity under the free trade zone regime, with the tax incentives provided therein.

Source: La Gaceta, N° 194 of October 14, 2026, Executive Branch–Agreements, pp. 4-5 (official reference: ACU-RZF-0057-2026-COMEX).