Tabarez will add several home-based players next week for the two-legged playoff in San Jose on November 14 and Montevideo four days later.
Juventus defender Martin Caceres, sent off during Uruguay's 1-0 defeat at home to Argentina in their last South American qualifier two weeks ago, has been included but will miss the first leg through suspension.
There is a doubt over Caceres for the second leg too after he had surgery on Wednesday on his nose which he broke during training with his club.
Midfielder Cristian Rodriguez is serving a four-match suspension for hitting an opponent after the final whistle of the match against Argentina.
Uruguay, who are in their third successive play-off having beaten Australia to reach the 2002 finals and lost to the same opponents four years later, finished fifth in the South American group.
Costa Rica were fourth in the CONCACAF region.
Squad:
Goalkeepers: Juan Castillo (Botafogo), Fernando Muslera (Lazio)
Defenders: Martin Caceres (Juventus), Carlos Valdez (Reggina), Mauricio Victorino (Universidad de Chile), Diego Lugano (Fenerbahce), Diego Godin (Villarreal), Andres Scotti (Argentinos Juniors), Bruno Silva (Ajax Amsterdam), Juan Manuel Diaz (Estudiantes de La Plata)
Midfielders: Alvaro Pereira (Porto), Maximiliano Pereira (Benfica), Alvaro Fernandez (Vitoria Setubal), Sebastian Eguren (Villarreal), Walter Gargano (Napoli), Diego Perez (Monaco), Jorge Martinez (Catania)
Forwards: Diego Forlan (Atletico Madrid), Sebastian Fernandez (Banfield), Rodrigo Lopez (Velez Sarsfield), Luis Suarez (Ajax Amsterdam), Sebastian Abreu (Aris Salonika), Edinson Cavani (Palermo)
