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Nicaragua Customs Information

In Nicaragua there are four border posts Guasaule, Hands, El Espino and Peñas Blancas. According to the assessment made there are limited conditions for food storage. All products entering through these channels must make the appropriate arrangements and be transported to the storage site from the owner of the cargo.

Of the six ports only the Port of Corinto and Puerto Arlen Siu present product storage conditions, emergency situations can have spaces for prioritizing cargo to enter the affected population.

For information on Nicaragua customs contact details, please see the following link: 

4.1 Nicaragua Government Contact List

Duties and Tax Exemption

For contact information regarding government custom authorities, please follow the link below: 

These procedures apply to registered organizations in Nicaragua to remove its cargo for submitting documents to the Customs office, along with the commitment letter signed requiring regular procedures to complete a period of 30 days from date of import cargo.

For the reception and distribution of international humanitarian aid is coordinated and processed by SINAPRED, release of humanitarian aid is permitted without any requirement that the approval of a designated customs officer assigned to the issue in question

http://www.dga.gob.ni/circulares/2014/CT-033-2014

Emergency Response:

[Note: This section contains information which is related and applicable to 'crisis' times. These instruments can be applied when an emergency is officially declared by the Government.  When this occurs, there is usually a streamlined process to import goods duty and tax free.]

In the following table, state which of the following agreements and conventions apply to the country and if there are any other existing ones

Description of agreements / conventions

Ratified by Country?

Member of the WCO (World Customs Organization)

Date: 1998

 Kyoto Convention

Date: 2005

Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)

Date: 1998

Regional Agreements (on emergency /disaster response, and customs unions, regional integration)

1. IDB - Inter-American Development Bank

2. OAS - Organization of American States

3. SELA - Latin American and Caribbean Economic

4. ECLAC - Economic Commission for Latin America and the aribbean

5. SIECA - Secretariat for Economic Integration

(BID). www.iadb.org

www.oas.org

sistema www.sela.org

www.eclac.org el Caribe

http://www.sieca.org.gt.

Exemption Regular Regime (Non-Emergency Response)

[Note: This section should contain information on the usual duties & taxes exemption regime during non-emergency times, when there is no declared state of emergency and no streamlines process (e.g. regular importations/development/etc.).]

Humanitarian organizations in the country are exempt from import duties and taxes. Below are documents provide details on import procedures applicable to humanitarian organizations in the country.

1) CAUCA - Central American Uniform Customs Code.

2) RECAUCA: Regulations of the Central American Uniform Customs Code

3) Tax Equity Act, Act No. 453 (Act 453 Fiscal Equity)

Article 86 of CAUCA state that the express shipments should receive preferential treatment.

Art. 110 Urgent shipments of goods need to be properly express delivery. Especially those related to emergencies. This code and rules can be found in the Guide to Customs information www.unjlc.org

Relief shipments.

Under the provisions of art. 425 and 555 of RECAUCA relief consignments are: Goods sent to help those affected by natural disasters and to be destined for consumption in the country as food, medicine, clothing, blankets, prefabricated houses, articles for purifying and store water, or other goods of prime necessity, and other such equipment and medical-surgical and laboratory equipment and other goods for relief staff to enable them to perform their duties and help them to live and work by performing its mission.

Simplified Office.

As provided in Act 337 "creative Law of the National System for Prevention, Mitigation and Attention to Disasters" and its rules for the SINAPRED, through its national committee, this entity will undertake mitigation actions aimed at addressing the impact of disasters on people and meeting their basic needs emergency

Art. 356 RECAUCA

The receipt of relief consignments shall be made by the SINAPRED, declaration of goods will be produced automatically by the customs authority.

When relief consignments arriving consigned to institutions of social, charitable, non-governmental organizations, associations or public interest foundations, entry of goods is allowed, provided that transport documents are endorsed in favor of SINAPRED the government agency responsible for channeling aid.

For granting release of relief consignments shall not be required of the registration and submission of the customs declaration upon arrival of shipments. The statement shall be drawn from the administration office by customs after the granting release of merchandise.

SINAPRED submitted to the respective customs administration all information and documentation relevant to the preparation of the statement of respective trade, which are:

a) The bill of lading.

b) Bill of lading or airway bill, by type of transport.

c) The details of relief consignments, issued by the applicant or by the customs authorities of the exporting authority.

The office manager or the officer delegated by him shall authorize release of goods by signature and stamp listings, reasoning detected missing or surplus when the official receipt of the cargo.

Administration of Customs shall keep the originals of the documents mentioned above for the preparation of the customs declaration of permanent or temporary import accordingly as follows:

i)  For goods sent as aid to people affected by disaster, to be consumed in the country, the statement shall be prepared in the format "IMP 4000 115" in the customs computer system in version ASYCUDA WORD.

ii) If goods are destined for humanitarian aid work specified in subsection b, the customs declaration shall be drawn under the temporary importation procedure with re-using the same state model "TSG 5000 000" in the computerized customs system in version ASYCUDA WORD.

The temporal importance of relief shipments intended for humanitarian relief, will not require prior authorization from the Technical Division Customs, nor be subject to the reporting guarantee for the amount of any taxes applicable as provided in the Art.426 from RECAUCA.

Food or medicine subject to sanitary conditions shall be inspected by the MOH and the MAG.

Section 557 Permits. The presentation of the relevant import permits for relief shipments may be made after the entry of the goods.

However, for food or medicine and all those goods subject to sanitary conditions, the competent authorities may carry out pre-authorize the release of the goods inspection.

Article 560. Simplified Procedure. In the case of goods falling under the preceding Article, the Customs Service shall submit the declaration of goods to the minimum necessary steps to ensure the fiscal interest.

http://www.dga.gob.ni/
http://www.dga.gob.ni/ SIDUNEA WORD

Organization requirements for tax-exempt status

Agencies of the United Nations

Nicaragua has signed and ratified the Convention on the Privileges and Immunities of the United Nations,

which was approved by the Government on 28 October 1947. Article II, Section 7 of the UN Convention states that can import goods for consumption and programs tariffs and tax free.

Framework set out in the Vienna Convention for Diplomatic Relations of 1961, approved by the National Congress by resolution No. 15 of May 5,

1975, published in Official Gazette No. 222 of October 1, 1975, on exemptions and waivers to Diplomats bodies, organizations and agencies.

NGOs

International NGOs must register in Nicaragua through the Ministry of Economy, relations and cooperation (SREC) of the Nicaraguan Ministry of Foreign Affairs (Foreign Ministry).

Documents Required registration:

1. Application for registration signed by the director of NGO

2. Certificate of NGOs registration in the country of origin (or any other proof of legal status of NGOs in their country of origin)

3. NGOs Organic Law

4. Copy of proxy for country representative of NGOs.

Basis in law Act 453 tax fairness

Visita http://app.cancilleria.gob.ni/sysong para más información e inscripción on-line

Application for exemption from duties and taxes

General (including a list of required documentation)

  1. Fill out and submit the application form for exemption, signed by the Head of Mission or appropriate representative,
    with the Division of Privileges and Immunities of the Foreign Ministry.
  2. Photocopy of the bill of lading, whether this Bill of Lading, Air Way Bill or Bill of Lading as appropriate.
  3. Copy of the commercial invoice or proforma, as appropriate.
  4. Photocopy of RESA (Reporting Inputs and Warehouse) ..
  5. Proof of donation issued by the donor in the issuing country, for cases of donations handled by international NGOs.
  6. In the case of foreign aid, you must submit a copy of current partnership agreement, if any addenda or amendments,
    exchanges of notes on the extension of the validity or otherwise amend agreement is formalized.
  7. Certification of the effectiveness of programs and projects financed with external resources, where applicable.
  8. Special permits from regulatory authorities of the government of the Republic of Nicaragua, where the nature of the goods or to import so requires, as appropriate.

 Tax Exemption Certificate is required for each item, and is issued by the Ministry of Finance (MHYCP).

Supporting documentation includes import permits and grant certificates issued by competent / government counterparts ministries and relevant shipping documents.

Import permits / certificates required:

Foreign Ministry - Donation Certificate for any supplies

MAG - food import permit

MOH - Import permit for medicines and food supplies

TELCOR - Import permit for telecommunications equipment

Required shipping documents:

Copy of invoice

A copy of B / L or AWB or Letter Donation

The Donation Certificate from the Foreign Ministry is the only document that needs to be handled directly by a humanitarian organization.

The other certificates / import permits are handled through a broker.                                                                    

http://legislacion.asamblea.gob.ni/

Process to follow (step / flowchart)

1. Provide a copy of the invoice and B/L or AWB or Waybill to his customs

2. Obtain certificate of donation Foreign Ministry (Ministry of Foreign Affairs) and send it to your clearing agent

3. with 1. And 2. and their clearing agents obtained an import permit from the relevant ministries

and certificates of donation from government counterparts

4. with 1., 2. and 3. presents his customs exemption request to the Ministry of Finance and Public credit

5. Ministry of Finance issued the exemption certificate that his customs required to release of cargo from customs.

- Bill

- B L or AWB or WB

- Cert source

- Phytosanitary Certificate

- Fumigation certificate

Flowchart - Exemption certificate process to import food

Exemption Certificate Application Procedure

Requirements for the Certificate of Exemption from Duties and Taxes (by commodity)

 

food

NFI (non food items)

(shelter, wash, education)

Medicines

Vehicles and Parts

Supplies (office) for staff

Telecommunicatons

equipment

bill

Yes, original, 1 copy,

apply for UN and do not for NGOs]

Yes, original, 1 copy,

it applies to the

United Nations and NGOs

Yes, original, 1 copy,

it applies to the

United Nations and NGOs

Yes, original, 1 copy,

it applies to the

United Nations and NGOs

Yes, original, 1 copy,

it applies to the

United Nations and NGOs

Yes, original, 1 copy,

it applies to the

United Nations and NGOs

AWB/BL/Otro documento de transporte

Yes, original, 1 copy,

it applies to the

United Nations and NGOs

Yes, original, 1 copy,

it applies to the

United Nations and NGOs

Yes, original, 1 copy,

it applies to the

United Nations and NGOs

Yes, original, 1 copy,

it applies to the

United Nations and NGOs

Yes, original, 1 copy,

it applies to the

United Nations and NGOs

Yes, original, 1 copy,

it applies to the

United Nations and NGOs

Donación/Certificado de No comercial

Sí, en caso

no

comercial

factura aplicar

1 copia,

se aplica a la ONU

y las ONG

Sí, en caso

no

comercial

factura aplicar

1 copia,

se aplica a la ONU

y las ONG

Sí, en caso

no

comercial

factura aplicar

1 copia,

se aplica a la ONU

y las ONG

Sí, en caso

no

comercial

factura aplicar

1 copia,

se aplica a la ONU

y las ONG

Sí, en caso

no

comercial

factura aplicar

1 copia,

se aplica a la ONU

y las ONG

Sí, en caso

no

comercial

factura aplicar

1 copia,

se aplica a la ONU

y las ONG

Lista de embalaje

Yes

Yes

Yes

Yes

Yes

Yes

Otros documentos

certificado de

origen

Fitosanitarias

certificado

fumigación

certificado

 

Certifcado original

 

 

 

Customs Clearance

General Information 

Customs Information

Document requirements

a) The bill of lading or contract of carriage concerned;

b) The document of the competent authority to authorize treatment relief shipments provided for in this Section and exemption of taxes,

or emergency declaration issued by the competent bodies, to establish waiver of applicable taxes;

c) The details of relief consignments, issued by the requesting authority or by the customs authorities of the exporting country

Embargoes

NONE

prohibited Items

NARCOTICS, PROTECTED SPECIES, pornographic materials

General Restrictions:

n/a

Documentation requirements for the clearance (by commodity)

 

Alimento

NFI (artículos no alimentarios)

(refugio, lavado, educación)

Medicinas

Vehículos y repuestos

Suministros

(de oficina) para el personal

Equipo de

telecomunicaciones

Certificado de exención de D&T

(diseño y tecnología)

yes,

original,

applies to

both the United Nations

and NGOs

yes,

original,

applies to

both the United Nations

and NGOs

yes,

original,

applies to

both the United Nations

and NGOs

yes,

original,

applies to

both the United Nations

and NGOs

yes,

original,

applies to

both the United Nations

and NGOs

yes,

original,

applies to

both the United Nations

and NGOs

Factura

yes,

original,

applies to

both the United Nations

and NGOs

yes,

original,

applies to

both the United Nations

and NGOs

yes,

original,

applies to

both the United Nations

and NGOs

yes,

original,

applies to

both the United Nations

and NGOs

yes,

original,

applies to

both the United Nations

and NGOs

yes,

original,

applies to

both the United Nations

and NGOs

AWB/BL/

Otro documento de transporte

yes,

original,

applies to

both the United Nations

and NGOs

yes,

original,

applies to

both the United Nations

and NGOs

yes,

original,

applies to

both the United Nations

and NGOs

yes,

original,

applies to

both the United Nations

and NGOs

yes,

original,

applies to

both the United Nations

and NGOs

yes,

original,

applies to

both the United Nations

and NGOs

Donación/Certificado de No comercial

Yes, in case

no

commercial

invoice

applies,

Original,

applies to

both UN

and NGOs

Yes, in case

no

commercial

invoice

applies,

Original,

applies to

both UN

and NGOs

Yes, in case

no

commercial

invoice

applies,

Original,

applies to

both UN

and NGOs

Yes, in case

no

commercial

invoice

applies,

Original,

applies to

both UN

and NGOs

Yes, in case

no

commercial

invoice

applies,

Original,

applies to

both UN

and NGOs

Yes, in case

no

commercial

invoice

applies,

Original,

applies to

both UN

and NGOs

Lista de embalaje

yes,

original,

applies to

both the United Nations

and NGOs

yes,

original,

applies to

both the United Nations

and NGOs

yes,

original,

applies to

both the United Nations

and NGOs

yes,

original,

applies to

both the United Nations

and NGOs

yes,

original,

applies to

both the United Nations

and NGOs

yes,

original,

applies to

both the United Nations

and NGOs

Certificado fitosanitario

yes,

original,

applies to

both the United Nations

and NGOs

 

 

 

 

 

Otros documentos

Original Certificate

fumigation

 

 

Original Certificate

 

 

 

 

Additional Notes

For rice and beans US origin, a phytosanitary certificate should read "Free Trogoderma granarium" To a mixture of corn and soy foods like compounds, a Certificate of GMOs should be presented.

For edible oils, a quality certificate is necessary to indicate the date of manufacture, expiry date and analysis of peroxide and stale.

Admission requirements of food as a donation

a. Overall cash payment of import duty for the Authorization for Importation of Foods (C $ 300.00).

b. Authorization Form Filling Food Import.

c. Submit a copy of the invoice on which the product to enter detailed.

d. Fill form that includes the Income Statement of Donated Goods.

e. Meet the NTON 03 046-04, Technical Regulations for admission of food as a donation.

f. After receiving the donation submit three samples of 500 grams each for solids and 3 samples each liter for liquids.

g.  Payment of fee by conducting laboratory analysis NDRC.

 Import Authorization Mechanism for Food

a. The applicant filed with the Department of the Food Regulation requirements.

b. This Office will verify the documentation submitted.

c. The Regulations of firm foods and seal the original and copy of the Authorization Form Food Import a period not exceeding 24 hours and is delivered to the party concerned.

d. Authorized data to the information system product is entered.

Transit Regime

Transit Regime

International Transit Declaration is the only thing necessary for humanitarian goods in transit Nicaragua document.

Standard rules apply equally in emergency. It does not require backup during transport. This is at the discretion of the owner of the cargo.