Executive Branch revokes free trade zone status for Evaglobal due to non-compliance

The Executive Branch revoked in its entirety, without liability to the State, the Free Trade Zone Regime that had been granted to EVAGLOBAL CA, Sociedad de Responsabilidad Limitada. The measure was formalized through Agreement No. 0234-2026 of the Ministry of Foreign Trade (COMEX), published in La Gaceta No. 192 on Monday, October 12, 2026, under reference IN202601131879.

The agreement was signed at the Presidency of the Republic on August 4, 2026, by Alexander Astorga Monge, Director of the Presidency’s Office, representing President Laura Fernández Delgado, and by the Minister of Foreign Trade, Indiana Trejos Gallo. The delegated signature is supported by Agreement No. 040-P of July 14, 2026, published in La Gaceta No. 133, Supplement No. 91 of July 17, 2026.

The company, with legal entity ID 3-102-868981, had received the benefits and incentives of the regime through Executive Agreement No. 0250-2023 of August 17, 2023, published in La Gaceta No. 200 on October 30, 2023, under the Free Trade Zone Regime Law, Law No. 7210.

An administrative procedure of three resolutions

The revocation is the outcome of a stepped administrative procedure, according to the recitals of the agreement itself:

• RES-DMR-00125-2025, at 2:00 p.m. on July 4, 2025: initiated the administrative procedure for alleged non-compliance with the Free Trade Zone Regime.
• RES-DMR-0200-2025, at 10:00 a.m. on November 7, 2025: expanded the charges within the procedure.
• RES-DMR-0102-2026, at 9:00 a.m. on June 18, 2026: resolved to revoke the Free Trade Zone Regime.

The terms of the revocation

Article 1 of the agreement provides for the revocation in its entirety, without any liability to the State, of the Free Trade Zone Regime granted to EVAGLOBAL CA. Article 2 grants the company a period of fifteen days from the date of notification to proceed with the liquidation of its operations within the regime.

Article 3 establishes that, once the company demonstrates it has fulfilled this obligation, the Foreign Trade Promoter of Costa Rica (PROCOMER) will return the guarantee deposit, after making the corresponding deductions, if applicable, in accordance with Article 4, paragraph h) of Law No. 7210. The agreement takes effect upon its notification.

Legal basis

The revocation is based on the following regulations:

• Articles 19 subsections d) and g), 32 subsections c), d), f), h) and l), and 33 of the Free Trade Zones Regime Law, Law No. 7210.
• Articles 62 subsections e), g), i) and q), 67 and 68 of the Regulations to the Free Trade Zones Regime Law, Executive Decree No. 34739-COMEX-H of August 29, 2008.
• Articles 18 bis and 62 of the Tax Norms and Procedures Code.
• Subsection h) of article 2 of Law No. 7638, which creates the Ministry of Foreign Trade and PROCOMER.
• Articles 214 and following of the General Law of Public Administration, Law No. 6227.

The decision nullifies the tax incentives of EVAGLOBAL CA and obliges the company to liquidate its operations under the regime within a peremptory period. For the free trade zone sector, the case confirms that failure to comply with the obligations of the regime can lead to the total loss of benefits, even after years of operation under Law No. 7210.

Source: La Gaceta, No. 192 of October 12, 2026, Executive Branch — Agreements (Ministry of Foreign Trade), p. 5 (official reference: IN202601131879).