CUSTOMS DUTIES: AFGHANISTAN TO HONDURAS

Overview of Customs Duties from Afghanistan to Honduras

Exporting goods from Afghanistan to Honduras involves navigating Honduras' customs regulations, which are governed by the Central American Economic Integration System (SIECA) and various international trade agreements. Honduras maintains a relatively moderate tariff structure with duty rates ranging from 0% to 15% on most imported goods. As a member of the World Trade Organization (WTO), Honduras applies the most-favored-nation (MFN) clause, ensuring consistent treatment across trading partners. Understanding the specific requirements, documentation, and applicable duty rates is essential for successful cross-border trade between these nations.

General Duty Rates

Product Category	Typical Duty Rate	Additional Notes
General Merchandise	0-15%	Applied to CIF value; rates vary by HS code classification
Textiles and Apparel	Varies by HS code	May qualify for duty-free treatment under trade agreements if rules of origin are met
Agricultural Products	Varies by HS code	Some products have phased tariff elimination under CAFTA-DR; contact experts for specific rates
Cigarettes	511.77 HNL per thousand units	Excise tax in addition to standard duty and 15% VAT
Alcoholic Beverages	Varies by type	Excise tax ranging from 8.77-40.82 HNL per liter plus 15% VAT
Sodas and Prepared Drinks	0.84 HNL per liter	Excise tax applies in addition to standard duty and VAT
Beer	6.02 HNL per liter	Excise tax applies in addition to standard duty and VAT

Value-Added Tax (VAT) and Additional Fees

All imports into Honduras are subject to a standard Value-Added Tax (VAT) of 15%, calculated on the CIF (Cost, Insurance, and Freight) value of the order. Importantly, Honduras has a de minimis threshold of 0 HNL, meaning that duty and tax fees are charged on all imports regardless of value, unless the goods qualify for preferential treatment under applicable trade agreements. This is a critical distinction that exporters must understand when calculating landed costs.

Required Documents

• Bill of Lading or Air Waybill - Always required for shipment documentation
• Commercial Invoice - Always required; must accurately reflect the true value of goods
• Packing List - Highly recommended, though not always legally required
• Certificate of Origin - Required when claiming preferential duty treatment under trade agreements; must be accurate to avoid fines and penalties
• Import Certificate from Honduras' National Authority - Sometimes required depending on product classification
• HS Classification Documentation - Recommended to support proper tariff classification

Important Regulations

Honduras customs authorities are notably strict when evaluating certificates of origin, and even minor errors can result in significant fines and forfeiture of preferential duty rates. All shipments must be accurately classified using the Harmonized System (HS) code to determine the applicable tariff rate. The CIF valuation method is used for calculating import duties and taxes in Honduras, meaning the duty is assessed on the product cost plus freight and insurance.

Certain products face import restrictions or additional licensing requirements. For example, rice and poultry imports require specific licensing permits. White corn imports are restricted to protect local production and are subject to a price band mechanism when imported from outside CAFTA-DR countries. Exporters should verify any product-specific restrictions before shipment.

Trade Agreements

Honduras is a member of the Central American Economic Integration System (SIECA) and participates in multiple trade agreements that may significantly reduce or eliminate duty rates. Most notably, the CAFTA-DR (Dominican Republic-Central America Free Trade Agreement) provides duty-free and quota-free treatment for nearly all textile and apparel goods that meet the agreement's rules of origin requirements. Honduras has also eliminated tariffs on yellow corn and pork, with phased elimination schedules for other agricultural products including rice, leg quarters, and dairy products (dairy tariffs scheduled for elimination in 2025).

As a WTO member, Honduras grants most-favored-nation status to all trading partners, ensuring non-discriminatory treatment. Exporters from Afghanistan should verify whether their country benefits from any bilateral or multilateral trade agreements with Honduras that could reduce applicable duty rates. For specific guidance on whether particular goods qualify for preferential treatment, consultation with customs brokers or the U.S. Embassy in Tegucigalpa is recommended.