I crossed into Costa Rica yesterday on the Penas Blanca Border.

Nicaraguan site:
Quite confusing - the normal thing of emigration and vehicle export.
You have to pay 1 Dollar for Parking or something - do not remeber if I had anything else to pay - but was quite a bit of running around.
A lot of helpers - most of them I could chase away - but one kept poking on me even as I said he will get no money from me - in the end I did give him my remaining 16 Cordobas as I felt it not worth exchanging them (Knew I shouldn't - but felt ok at this point)
Time: 30 min.
Costs: can't remember - sorry

Costa Rican site:
Immigration is pritty straight forward - big office - clearly labled - stand in row - if you don't have a immigration form (like me) ask the policeman on the door he will fetch you on - fill the form while in line.

Vehicle import:
On the opposite of the Immigration office is a Customs office, I call it Customs1.
Customs1 send me to the office where they sell insurance - went there paid 17 US Dollars - the lady said I need to make copies of the stamped passport and the insurance for Customs1.
Did the copies on the shop just around the corner of the insurance office.
Went back to Customs1.
Customs1 required the following copies:
1x Motorbike title, 1x Driver License, 1x Passport, 1x Passport Immigration stamp, 1x Insurance
Customs1 did some paperwork and a inspector inspected the bike.
Attention! - The inspector said everything is finished and I am clear to go.
In Fact - the guy on the exit sent me back because there is some more paperwork to do.
In the same building as the insurance office, around the corner is another Customs office - call it Customs2.
Customs2 takes all the papers from Customs1 and gives you a other paper and a exit ticket (which you give the office when you leave the border zone).

Time: 2,5 hours
Costs: sorry only remember the 17 US-Dollars for the insurance and the money for the copies.

In total this was a very time consuming and confusing border crossing - immigration alone seems ok - but vehicle export and import is quite a challenge. Total time ~3 hours.