Costa Rica prohibits the importation of Right Hand Drive (RHD) vehicles within its borders, even temporarily. If you arrive at a border crossing with a RHD vehicle, there is a strong possibility you will be refused entry.
Costa Rica charges a US$8 exit tax for land border crossings.
Travelers may wish to pay the fee at a branch of Banco de Costa Rica (BCR) or another designated payment collection point BEFORE they arrive at the border station to avoid potential last minute difficulties crossing into Panama or Nicaragua.
The departure tax at the airport is US$29 per person (infants and children too whether they are occupying a seat or not) plus a US$10 credit card fees.