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Honduras Customs Import and Export Policy

Trade Regulations

Honduras has not promulgated a separate foreign trade law. It has formulated relevant regulations and systems in the fields of import and export, customs, trade remedies, etc. on the basis of the consistency of the trade regulations of Central America and international multilateral institutions. In 2003, Honduras established the National Foreign Trade Commission.

Customs Procedures

Honduras is a member of the World Customs Organization. Its customs legal framework is based on the Central American Customs Uniform Code (CAUCA), including the General Customs Law (Law No. 212 of December 29, 1987) and the Customs and Tariff System Law (Law No. 213 of December 29, 1987).

Customs Valuation

Honduras implements the WTO Customs Valuation Agreement (CVA) and has joined some of the Central American Customs Goods Valuation Regulations.

Customs Management Regulations and Systems

Honduras established the National Tariff Commission in 1992 to classify imported goods according to the Central American Tariff System (SAC). Except for countries that have signed free trade agreements, import duties, export taxes, additional taxes and customs administrative taxes are levied on imported and exported goods from and to other countries and regions.