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Costa Rica bans the export of human organs, coins, archaeological items; and wood of various species;  in the form of logs or squared timber.

Live fish , molluscs and crustaceans; sharks and their by-products; tuna; swordfish and sailfish in any form on the grounds of Environmental protection

Logs and roughly squared timber from forests on the grounds of Environmental protection

Manufacturing companies wishing to operate within the GAMA must meet one of the following requirements in order to be classified in a strategic sector: (i) the project employs at least 200 workers; (ii) the project is related to one of the following industries: advanced electronics; advanced manufacturing; advanced electronic components; medical devices, equipment, implants and materials; highly specialized packing or containers; automobiles; aerospace and aeronautics; pharmaceuticals and biotechnology; renewable energy sources; 

ARESEP determines rates on the basis of the principle of service at cost, which includes economic efficiency, social equity, environmental sustainability and resource conservation criteria. The prevailing rates for each of the regulated services may be viewed on ARESEP's website. 

In addition to the exemptions covered by Law No. 7293, Costa Rica grants tax incentives to promote production and investment in various economic sectors, including tourism, hydrocarbons exploration and exploitation, and reforestation, together with tax exemptions for several State bodies, local authorities, and autonomous and cooperative institutions. During the review period, the Law to promote the development and use of renewable energy sources (3 May 2010) was enacted and provides for exemption from import duty and other taxes for specified equipment and materials that encourage the use of renewable energy 

The Law on Biodiversity (Law No. 7788 of 30 April 1998) sets out the rules for access to biodiversity 'sgenetic material and biochemicals. Law No. 8632 of 28 March 2008 introduced some amendments to this Law, including: a new definition of "microorganism" and the exclusion of "microorganisms found in nature" from patent protection. Furthermore, Law No. 8686 of 21 November 2008 amended the Law onBiodiversity , giving protection "… in the form, inter alia, of patents, business secrets, plant breeders' rights,sui generis community intellectual rights, copyright, farmers' rights" and establishing a list of exclusions from patent protection. The Law on Biodiversity 's provisions on licensing were also amended, specifying that if a national emergency is declared, the State may issue a compulsory licence for a patent that involves elements of national biodiversity, for the common benefit.

Law No. 8631 contains provisions on protection, procedures and enforcement (precautionary measures, border measures, balance between protection of the right holder and third parties, etc.) and applies to varieties of all plant genera and species. Protection does not, however, extend to wild plants that form part of Costa Rica's biodiversity and have not been improved by persons

The "State Policy for the Costa Rican Agri-food and Rural Development Sector 2010-2021" establishes the objectives of sectoral policy and the measures for its implementation. The general objective is to improve the living conditions of those involved in agricultural production activities. The policy is based on four pillars: competitiveness; innovation and technological development; rural land management and family agriculture; and climate change and agro- environmental management.

During the period under review, numerous laws and decrees concerning various aspects of agricultural activity were enacted. They include, in particular, the Law on the Development, Promotion and Fostering ofOrganic Farming (Law No. 8591 of 28 June 2007) and its implementing regulations 224 , which govern and promote the development of organic farming activities by means of fiscal and financial incentives aimed at micro, small and medium-sized organic farmers. The incentives include exemptions from tariffs and other levies on imports of equipment, machinery, inputs and work vehicles, income tax and the tax on the sale oforganic products.