There is an obligation for passive infrastructure sharing in the country to deliver telecom services to end users. Moreover, passive infrastructure sharing is practised in both the mobile and fixed sectors based on commercial agreements. The "Regulation on Infrastructure Sharing for the Support of Public Telecommunication Networks" regulates the sharing of infrastructure for public telecommunications networks in Costa Rica.

In accordance with the General Law on Public Procurement, national suppliers are granted preferential treatment in government procurement. Art. 23 of this law affords special preferences to local SMEs. In order to promote regional development, the administration shall award a score of up to 10% to SMEs from certain regions of the country that the administration aims to develop and which mainly employ people from that region. Should the administration deviate from this, it must provide a rationale in the form of a reasoned act signed by the responsible official. Further details regarding the participation of SMEs can be found in Arts. 72-79 of the Regulations to the General Law on Public Procurement.
Additionally, Art. 14 of the Special Regulation for the Promotion of SMEs in the Purchase of Goods and Services of the Administration stipulates that in an administrative contracting process where the bidders of goods or services have equal or comparable conditions in terms of quality, supply and price, preference to SMEs of national production is established as a tie-breaking mechanism for the award of the bid.

Art. 12 of Law No. 7017-A stipulates that in any government procurement operation, preference must be given to domestic products when the quality is equivalent, supplies are adequate, and the price is equal to or lower than that of the imported product. Further details regarding this article can be found in Regulation No. 32448.

Costa Rica is a signatory of the World Trade Organization (WTO) Information Technology Agreement (ITA) of 1996 and its 2015 expansion (ITA II).

The Interpretative Act No. 7 of August 2014, issued by the Brazilian Federal Revenue Secretariat (Receita Federal do Brasil – RFB), deals with the taxation of cross-border payments for data centres outside Brazil. It applies to all amounts paid, credited, delivered or remitted by individuals or legal entities resident or domiciled in Brazil to companies headquartered abroad that are identified as offshore data centres.
According to the Act, when the Brazilian source of payment hires offshore data centres for the use of infrastructure for storage and remote high-performance data processing systems, the transactions are deemed to be typical provision of services and cannot be characterised as rental of movable assets for tax purposes. The consequence of this interpretation is that the use of offshore data centres triggers the following federal taxes in Brazil:
- Withholding income tax (Imposto sobre a Renda Retido na Fonte – IRFF) at the rate of 15% or 25% whenever the recipient is located in a tax haven jurisdiction;
- Cide-royalties contribution (Contribuição de Intervenção no Domínio Econômico destinada a financiar o Programa de Estímulo à Interação Universidade-Empresa para o Apoio à Inovação – Cide-royalties), at the rate of 10%;
- PIS-importation contribution (Contribuição para o PIS/Pasep-Importação) at the rate of 1.65%;
- Cofins-importation contribution (Contribuição para o Cofins-Importação) at the rate of 7.6%; and
- IOF (Imposto sobre Operações de Câmbio), which is the financial tax levied on the foreign exchange transaction, at the rate of 0.38%.

According to Art. 1 of Ministerial Ordinance 156/1999, goods that are part of international postal delivery with a value up to USD 50 are exempt from customs duties, provided that the seller and buyer are physical persons. This value is below the 200 USD threshold for de minimis recommended by the International Chamber of Commerce (ICC).

Online pharmacies must have "com.br" or "far.br" domains. Moreover, according to Art. 53.2 of Resolution of the Director's Board of the National Agency for Health Surveillance 44/2009, Internet pharmacies are permitted in Brazil only if the Internet pharmacy is the website component of a licensed Brazilian brick-and-mortar pharmacy,

Foreign companies can register a domain ".br" after the conclusion of a special registration, which requires a local legal representative and a declaration that the company will establish activities in Brazil within 12 months from the registration, according to the Resolution of the Internet Steering Committee 2008/008/P.

The Consumer Protection Act and the Law on Electronic Commerce Contracts provide a comprehensive framework for consumer protection that also applies to online transactions. Decree No. 7,962 includes specific obligations that apply to e-commerce purchases of goods and services that do not apply to traditional retailing. The Decree sets out obligations for e-commerce sites, such as providing a contract before purchase, supporting consumer service, answering consumer demands within five days, and ensuring the right to regret of the consumer. The right to regret was originally established by Art. 49 of Law 8,078. It allows for the cancellation of acquisitions made outside commercial establishments within seven days from the acquisition or receipt of product/service. It is, thus, applicable to other forms of distance sales as well.

Brazil has not signed the United Nations (UN) Convention on the Use of Electronic Communications in International Contracts.

Brazil has not adopted national legislation based on or influenced by the United Nations Commission on International Trade Law (UNCITRAL) Model Law on Electronic Commerce.

Brazil has not adopted national legislation based on or influenced by the United Nations Commission on International Trade Law (UNCITRAL) Model Law on Electronic Signatures.

Homologation is mandatory for the use and commercialisation of telecommunication products in the country (Art. 55 of Resolution No. 715), and the country accepts third-party certification from Conformity Assessment Bodies from several countries with Mutual Recognition Agreements (Art. 8 of Resolution No. 715).
Act No. 7280, of 26 November 2020 lists and clarifies the type of conformity assessment corresponding to radio frequency emitting telecommunications products. The majority of the products contained in the reference list of telecom products require testing and includes: antennas; energy accumulators (batteries); coaxial cables; optical cables and fibre optics; data transmission cables; telephone cables; chargers for mobile phones and lithium batteries; switching centres; broadcasting equipment; rf equipment (except broadcasting) such as BPL equipment, mobile phones, modems, digital transmitters, and transceivers; optical equipment; data communication equipment; terminal equipment; IP terminal equipment (wireless); telephone wires; protective modules; digital multiplex; rectifier systems; splitters; rectifier units. Act No. 3,939, of 1 June 2021 is the regulation for homologation in Brazil, guiding the necessary steps of the procedure.