CUSTOMS DUTIES: NICARAGUA TO HONDURAS

Customs Duties and Import Regulations: Nicaragua to Honduras

Trade between Nicaragua and Honduras is facilitated by their shared membership in the Central American Economic Integration System (SIECA) and various regional trade agreements. Understanding the customs duties, documentation requirements, and regulatory framework is essential for exporters shipping goods from Nicaragua to Honduras. Honduras maintains a relatively open import regime with duty rates generally ranging from 0% to 15%, though specific rates depend on product classification and applicable trade agreements.

General Duty Rates

The following table outlines typical duty rates for common product categories exported to Honduras. All rates are applied to the CIF (Cost, Insurance, and Freight) value of the shipment:

Product Category	Typical Duty Rate	Notes
General merchandise (most goods)	0-15%	Rate varies by HS code classification
Textile and apparel goods	0% (duty-free)	When meeting CAFTA-DR rules of origin requirements
Agricultural products	Varies by HS code	Some products phased to duty-free under CAFTA-DR; restrictions apply to white corn
Cigarettes	Excise tax: 511.77 HNL per thousand units	Plus standard 15% VAT
Alcoholic beverages (spirits)	14.62-40.82 HNL per liter	Rate varies by beverage type; plus 15% VAT
Beer	6.02 HNL per liter	Excise tax applied; plus 15% VAT

Value-Added Tax (VAT): All imports into Honduras are subject to a standard VAT rate of 15%, calculated on the CIF value. Honduras has no de minimis threshold, meaning duty and tax apply to all shipments regardless of value, except where preferential trade agreement treatment applies.

Required Documentation

Proper documentation is critical for customs clearance. The following documents are required for all shipments:

• Bill of Lading or Air Waybill: Essential shipping document proving the contract of carriage
• Commercial Invoice: Must include detailed product descriptions, quantities, unit prices, and total value in USD or HNL
• Packing List: Highly recommended, detailing contents by package and weight
• Certificate of Origin: Required to claim preferential tariff treatment under trade agreements; must be accurate as even minor errors can result in fines and loss of preferential rates
• Import License or Permit: Required for certain restricted products, including rice and poultry

Important Regulations

• Harmonized System (HS) Classification: Product duty rates are determined by HS code classification. Exporters should verify the correct HS code for their specific products to ensure accurate duty calculation.
• Customs Strictness: Honduras customs authorities enforce regulations strictly, particularly regarding certificates of origin. Documentation errors can result in penalties and denial of preferential treatment.
• Prohibited and Restricted Items: Certain products including rice and poultry require special import licenses or permits. Technical non-tariff barriers have emerged for these categories.
• White Corn Restrictions: White corn imports face restrictions to protect local production and are subject to a price band mechanism.
• No De Minimis Threshold: Unlike many countries, Honduras applies duty and tax to all imports regardless of value, except where trade agreements provide exemptions.

Trade Agreements

Honduras is party to multiple trade agreements that may provide preferential or duty-free treatment for qualifying goods:

• Central American Economic Integration System (SIECA): Comprises Guatemala, El Salvador, Honduras, Nicaragua, Costa Rica, and Panama. Members receive preferential treatment on qualifying goods.
• CAFTA-DR (Dominican Republic-Central America Free Trade Agreement): Provides duty-free and quota-free treatment for textile and apparel goods meeting rules of origin. Agricultural products have phased tariff elimination schedules.
• World Trade Organization (WTO): Honduras is a WTO member and must comply with Most-Favored-Nation (MFN) clauses, ensuring non-discriminatory treatment among WTO members.
• Additional Trade Agreements: Honduras maintains at least 10 trade agreements offering zero or discounted duty rates for goods from participating countries.

To claim preferential treatment, exporters must provide accurate certificates of origin and ensure their products meet all rules of origin requirements. For questions about specific product classifications or applicable rates, contact the Honduras Customs Administration or a qualified customs broker.