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As at late December 2020, Costa Rica does not appear to permit foreign tourists to cross any land border into Costa Rica. From an article Residents returning to Costa Rica via land borders must isolate, government says:
The Costa Rican Presidency on Wednesday published a reminder that residents who leave the country and return via land borders will be issued a 14-day isolation order.
The land borders remain closed to incoming tourists. Citizens, residents and tourists who enter Costa Rica via a flight are not issued an isolation order.
At the time of this writing, Costa Rica allows foreign tourists to enter by air only, with no isolation or quarantine restrictions.