Here's a good article talking about some changes in the Import Tax for shipping a car to Costa Rica (though note it IS an article written BY someone that Imports cars to Costa Rica for a living [hey - as long as they're giving the TRUE FACTS, I don't have an issue with that]).
Also, on the Facebook Group where I saw this article - facebook.com/groups/127573880603797 - Some VERY informative comments included:
Andy - "One thing this article does not address is that the rate new cars are taxed is at a much lower level than imported used cars. Dealers in Costa Rica pay approximately 32% import duty on new cars. If you were to buy a 2014 Toyota RAV4 in the US and import it with 100 miles on the ODO, you will be paying 53% tax on the vehicle and the ship costs. If you bought the same car here your costs will reflect a 32% tax. Do the math... if you want new, buy it here. And oh by the way, your new car warranty on your US car is worthless here!"
Costa Rica Shipping;Import Taxes on Vehicles Changed