Honduras - 1.3 Customs Information

Tariffs and Tax Exceptions

Emergency Response:

The Governments of the Republics of Costa Rica, El Salvador, Guatemala, Honduras and Nicaragua signed the Protocol by which they adopted the Central American Uniform Customs Code

called CAUCA; The purpose of this Central American Uniform Customs Code is to establish the basic customs legislation of the signatory countries in accordance with the requirements of the Central American Common Market and regional integration instruments.

When relief shipments arrive consigned to entities of social interest, charities, non-governmental organizations, associations or foundations of public interest, entry will be authorized as long as the transport documents are endorsed to the government entity in charge of channeling the aid (COPECO). The clearance of relief shipments must be granted regardless of the country of origin, provenance or destination of the goods (PROCEDURE FOR RELIEF AND EMERGENCY SHIPMENTS NAC10NALES DARA-DPA-NPA-001, Administrative Provision No. CUSTOMS‐DNOA‐039‐2020, CUSTOMS-GNNTA-DPA-SNPA-SPO-013 Administrative Provision CUSTOMS‐DNOA‐150-2020).

Decrees issued for emergency care:

• Article 245, paragraph 11, of the Constitution of the Republic of Honduras.

• Decree 170-2016 Tax Code.

• Decree 32-2011 Special Law of Promotion for Non-Governmental Organizations of Development;

• Decree 278-2013 Law on the Regulation of Public Finances, Control of Exonerations and Measures Anti-evasion.

• Decree 147-2020 Law for the Facilitation of International Humanitarian Assistance in Case of Disaster and Initial Recovery

• Articles 116 and 118, paragraph 2, of the General Law on Public Administration;

• PCM-051-2013 State Policy for the INTEGRAL RISK Management of Honduras;

Agreements / Conventions Description	Ratified by the country (Yes / No)
WCO (World Customs Organization member)	Yes, 6 October 2005 https://www.aduanas.gob.hn/wp-content/uploads/2019/10/ADHESION-A-LA-OMA-.pdf
Annex J-5 Kyoto Convention ratified	Yes
OCHA Model Agreement	Humanitarian Response Plan in Honduras - August 2021 – December 2022
Tempere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)	Yes, Honduras signed on February 25, 1999, but did not ratify. https://treaties.un.org/pages/ViewDetails.aspx?src=TREATY&mtdsg_no=XXV-4&chapter=25
Regional agreements (on emergency/disaster response, but also customs unions, regional integration)	Yes, COMIECO-EX agreements #386-2017 were signed by the Council of Ministers of Economic Integration (Honduras, Costa Rica, Guatemala, El Salvador, Nicaragua and Panama). 27 July 2017.

Regular Exemption Regime (response in case of Non-emergency):

It is important to emphasize that there are several tax exemptions to which Honduran taxpayers may adhere. To enjoy this exemption benefit, all administrative procedures must be carried out before the General Directorate of Control of Customs Franchises (DGCFA). The first step to enjoy an exoneration in Honduras is to register in the Registry of Exonerations through the Administrative Platform of the Module of Exonerations of Honduras (PAMEH), The PAMEH was created as a tool to centralize the control of authorized exonerations and know the register of beneficiaries. This electronic tool speeds up the creation of requests for exemptions, so that the information entered for the first time will remain in its database, to facilitate the entry of the next application that each beneficiary makes.

Therefore, if an organization develops a professional, business activity or its commercial item enjoys being a beneficiary of tax exemption, they will have to carry out this prior registration procedure to enjoy the tax benefit.

By fulfilling a series of requirements established by the Law, all those societies, civil associations, foundations or non-profit organizations that enjoy a tax exemption, will obtain their Certificate of Registration of Exempt Persons. This Registry of Exonerated Persons is valid for one (1) year. Therefore, they must be renewing their certificate of exemption annually, to continue enjoying the benefit of tax exemption.

Organizational Requirements for Obtaining Tax-Free Status

United Nations Agencies

All UN Agencies in the country are exempt from all import duties and taxes.

Non-Governmental Organizations

All NGOs in the country are exempt from all import duties and taxes.

Application Procedure for Exemption Certification

Application Procedure for Exemption from Duties and Taxes

General

1. Excitative of the Ministry of Foreign Affairs to this Secretariat of Finance, which must contain:

Opinion of the Unit of Privileges and Immunities of the General Directorate of Diplomatic Ceremonial, indicating the reference

2. Request addressed by the Diplomatic Headquarters to the Secretariat of State in the Office of Foreign Affairs and International Cooperation.

3. Proof of Accreditation, issued by the Ministry of Foreign Affairs

4. Order in original and 2 copies on letterhead of the institution, signed and stamped by the Legal Representative

5. Proforma invoice and 2 copies

Process to follow

1. Application addressed to the Secretary of State in the Office of Finance, which must be presented at the window of the Assistant Secretary General attached to the General Directorate of Control of Customs Franchises, it shall:

-Sum that indicates content or the procedure it deals with

-Name and surname, marital status, profession or trade and domicile of the beneficiary or

your representative, in which case you must present the document proving your representation

-Name and surname, marital status, Lawyer or Lawyer, cell phone, landline and email18, address, valid card issued by the Honduran Bar Association, RTN

-Express the facts and reasons on which the request is based

-Legal Basis

-Clear expression of what is requested,

-Signature and Seal of the Legal Representative.

2. National Tax Registry (Numerical RTN) of the beneficiary.

3. Official Receipt of Payment (T.G.R.-1) L. 400.00

4. Legal personality published in the Official Journal La Gaceta

5. Breakdown of the income account, signed by a Chartered Public Accountant

6. Duly authenticated affidavit of the applicant stating that all funds will be allocated to charitable works, such as health, education, housing and employment generation indicating the places where they are executing their projects.

7. Proof of Bank where they keep their funds, with amounts

8. Financial Statements of the last three (3) years to the requested period, original, signed, stamped and stamped by a Chartered Public Accountant.

9. Bank Certificate of the Financial Institution in which the applicant keeps his funds which reflects the amount of the account whether lempiras, dollars or euros.

10. Prove the origin of the funds, accompanying the respective donation agreements, cooperation agreements, service contracts, etc.

11. Accompany the List of Projects to be executed and / or in execution with their respective assigned amounts.

12. Updated certificate, issued by the Unit for Registration and Monitoring of Civil Associations (URSAC) of the Secretariat of State in the Offices of Human Rights, Governance, Justice and Decentralization where it is accredited

- That it is duly registered and in operation

-Board

13. Current Certificate of Solvency issued by the Executive Directorate of Revenue

14. Comparative Table of Income with Expenses for the last three (3) years to the requested period.

15. Detail of the administrative expense signed and stamped by the accountant

16. Conformation and accounting support of the accounts of origin of the funds.

17. Accounting item of the effect on the financial statements for the return generated in the year prior to the requested period or the reinvestment thereof, as well as the

Transfer to the heritage.

18. In the case of organizations requesting exemption from Net Assets, a description of the asset acquired in the year requesting exemption must be attached.

OPINION: The Executive Directorate of Revenue is sent to qualify its

non-profit activities in accordance with article 5 numeral 12 of Decree 278-2013.

Exemption Certificate Document Requirements

Taxes and Exemption Certificate Document Requirements (by product)
	Food	NFI (Tents, WASH, Education)	Medicines	Vehicles & Auto Parts	Office Staff & Supplies	Telecommunications Equipment
Invoice	Yes, 1 copy, applies to the UN and NGOs	Yes, 1 copy, applies to the UN and NGOs	Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to the UN and NGOs	Yes, 1 copy, applies to the UN and NGOs	Yes, 1 copy, applies to the UN and NGOs
AWB / BL / Other transport documents	Yes, 1 copy, applies to the UN and NGOs	Yes, 1 copy, applies to the UN and NGOs	Yes, 1 copy, applies to the UN and NGOs	Yes, 1 copy, applies to the UN and NGOs	Yes, 1 copy, applies to the UN and NGOs	Yes, 1 copy, applies to the UN and NGOs
Donation / Non-Commercial Certificates	Yes, 1 copy, include CIF value in USD of the merchandise, applies to UN and NGOs	Yes, 1 copy, include CIF value in USD of the merchandise, applies to UN and NGOs	Yes, 1 copy, include CIF value in USD of the merchandise, applies to UN and NGOs	Yes, 1 copy, include CIF value in USD of the merchandise, applies to UN and NGOs	Yes, 1 copy, include CIF value in USD of the merchandise, applies to UN and NGOs	Yes, 1 copy, include CIF value in USD of the merchandise, applies to UN and NGOs
Packing List	Yes, 1 copy, applies to the UN and NGOs	Yes, 1 copy, applies to the UN and NGOs	Yes, 1 copy, applies to the UN and NGOs	Yes, 1 copy, applies to the UN and NGOs	Yes, 1 copy, applies to the UN and NGOs	Yes, 1 copy, applies to the UN and NGOs
Other Documents	RTN, agreement between the Government and the UN, all cargo documents, Phytosanitary certificate, both for the country of origin and for the country of destination.	RTN, agreement between the Government and the UN, all cargo documents, Phytosanitary certificate, both for the country of origin and for the country of destination.	RTN, agreement between the Government and the UN, all cargo documents, Phytosanitary certificate, both for the country of origin and for the country of destination.	RTN, agreement between the Government and the UN, all cargo documents, Phytosanitary certificate, both for the country of origin and for the country of destination.	RTN, agreement between the Government and the UN, all cargo documents, Phytosanitary certificate, both for the country of origin and for the country of destination.	RTN, agreement between the Government and the UN, all cargo documents, Phytosanitary certificate, both for the country of origin and for the country of destination.
Additional Notes
Form TGR-1 must be completed online at https://tgr1.sefin.gob.hn/tgr1/tgr A payment must be made at the bank (400 HNL or the equivalent of 16.00 USD) and 4 copies must be attached to the set of documents

Customs clearance

Overview

Customs Information
Required Documents	Organizations sending goods to Honduras must take into account the expiration date restrictions on food and medicines and state them in the document.
Embargoes	None
Prohibited Goods	Weapons, jewelry, artwork, pornography. Everything related to humanitarian aid is permitted.
General Restrictions	Food shipments (grains) without phytosanitary certification indicating that the food is free of the KAPRA Pest.

Documents Required for Customs Clearance

Customs clearance document requirements (by product)
	Foods	NFI (Tents, WASH, Education)	Medicines	Vehicles & Auto Parts	Office Staff & Supplies	Telecommunications Equipment
D&T Exemption Certificate	Yes, 2 originals and 2 copies, applies to the UN and NGOs	Yes, 2 originals and 2 copies, applies to the UN and NGOs	Yes, 2 originals and 2 copies, applies to the UN and NGOs	Yes, 2 originals and 2 copies, applies to the UN and NGOs	Yes, 2 originals and 2 copies, applies to the UN and NGOs	Yes, 2 originals and 2 copies, applies to the UN and NGOs
Commercial Invoice	Yes, 2 originals and 2 copies, applies to the UN and NGOs	Yes, 2 originals and 2 copies, applies to the UN and NGOs	Yes, 2 originals and 2 copies, applies to the UN and NGOs	Yes, 2 originals and 2 copies, applies to the UN and NGOs	Yes, 2 originals and 2 copies, applies to the UN and NGOs	Yes, 2 originals and 2 copies, applies to the UN and NGOs
AWB / BL / Other transport documents	Yes, 2 originals and 2 copies, applies to the UN and NGOs	Yes, 2 originals and 2 copies, applies to the UN and NGOs	Yes, 2 originals and 2 copies, applies to the UN and NGOs	Yes, 2 originals and 2 copies, applies to the UN and NGOs	Yes, 2 originals and 2 copies, applies to the UN and NGOs	Yes, 2 originals and 2 copies, applies to the UN and NGOs
Donation / Non-Commercial Certificates	Yes, 2 originals and 2 copies, applies to the UN and NGOs	Yes, 2 originals and 2 copies, applies to the UN and NGOs	Yes, 2 originals and 2 copies, applies to the UN and NGOs	Yes, 2 originals and 2 copies, applies to the UN and NGOs	Yes, 2 originals and 2 copies, applies to the UN and NGOs	Yes, 2 originals and 2 copies, applies to the UN and NGOs
Packing List	Yes, 2 originals and 2 copies, applies to the UN and NGOs	Yes, 2 originals and 2 copies, applies to the UN and NGOs	Yes, 2 originals and 2 copies, applies to the UN and NGOs	Yes, 2 originals and 2 copies, applies to the UN and NGOs	Yes, 2 originals and 2 copies, applies to the UN and NGOs	Yes, 2 originals and 2 copies, applies to the UN and NGOs
Phytosanitary certificate	Yes, 1 original and 3 copies	Yes, 1 original and 3 copies	Yes, 1 original and 3 copies	Yes, 1 original and 3 copies	Yes, 1 original and 3 copies	Yes, 1 original and 3 copies
Other documents	RTN, agreement between the Government and the UN, all cargo documents, phytosanitary certificate, both for the country of origin and for the country of destination.	RTN, agreement between the Government and the UN, all cargo documents, phytosanitary certificate, both for the country of origin and for the country of destination.	RTN, agreement between the Government and the UN, all cargo documents, phytosanitary certificate, both for the country of origin and for the country of destination.	RTN, agreement between the Government and the UN, all cargo documents, phytosanitary certificate, both for the country of origin and for the country of destination.	RTN, agreement between the Government and the UN, all cargo documents, phytosanitary certificate, both for the country of origin and for the country of destination.	RTN, agreement between the Government and the UN, all cargo documents, phytosanitary certificate, both for the country of origin and for the country of destination.
Additional Notes
NA

Customs clearance document requirements (by product)

Foods

NFI (Tents, WASH, Education)

Medicines

Vehicles & Auto Parts

Office Staff & Supplies

Telecommunications Equipment

D&T Exemption Certificate