Custom - Aduana

CUSTOM - ADUANA Aduanas de Honduras


Entry Procedures Honduras Customs Service conducts 90% of all trade through Puerto Cortes, La Mesa (in San Pedro Sula) and Toncontin (in Tegucigalpa). All paperwork is done by a customs broker with the proper legal operation license. Import permits are required for all imports in excess of L.1,000 and are issued by the External Financing Department of the Central Bank (DERFE).

The following documentation is necessary:
Commercial Invoice
Packing List
Bill of Lading or Air Waybill
Import/Export Documentation (by customs broker)
C.A. Export Declaration
Value Declaration
Health and Sanitary Certificates (when required)

Tariff Classification Tariff classification is based on the Harmonized Commodity Description and Coding System generally referred to as the Harmonized System.

Honduras CustomsValuation Imported items are subject to an ad valor em duty based on the CIF value of the item.

Tariff Ranges and Charges As a member of the System of Central American Integration (formerly Central American Common Market - CACM comprised of Costa Rica, El Salvador, Guatemala, Nicaragua and Honduras) Honduras has a common external tariff schedule in which customs duties range from a maximum of 20% ad valor em with a minimum tariff of 5%, with certain exceptions including apparel.

There are additional taxes in addition to the ad valor em or CIF duties, including: (a) 5% on raw materials and 10% on manufactured products; (b) 20% surcharge on all imported goods, with the exceptions of medicines, serums, powdered mild, vaccines, basic grains, seeds, fertilizer, fungicides and cattle; and (c) 5% on all imports to cover administrative customs services.

The Import Declaration includes a L. 50.00 Honduran Lempiras form fee. A handling fee of L.0.05 per kilogram is also included. Customs warehouse charges are obligatory after one month use. Other charges include a 7% sales tax, a 3% administration charge, and a 30% tax on selected luxury items.

Temporary Entry The temporary entry law allows exporters to introduce raw materials, parts, and capital equipment into Honduran territory without payment of customs duties or consular fees when the final product of the process is exported outside Central America. The law also provides a ten- year tax holiday on profits from these exports. Companies that do not operate in free trade zones or export processing zones fall under the jurisdiction of the Temporary Import Law.

Free Trade Zones and Warehouses The principal free trade zone in Honduras is located in Puerto Cortes and is operated by the Government of Honduras through the National Port Authority. Privately owned free trade zones are legal extensions of the free trade zones. In addition, individual companies may obtain the benefits of free trade zone status if they are located in specially designated areas.

SPECIAL REQUIREMENTS Aduanas de Honduras, C.A.

Labeling, Marking, and Packaging Requirements There are no special requirements regarding the marking of country of origin of goods or the labeling of general merchandise. There are, however, labeling requirements for some food stuffs and pharmaceutical.


Honduras'Trade Agreements and Preferences As a beneficiary of both the CBI and Generalized System of Preferences, most of exports enjoy duty-fee entry into the U.S. The major products exempt from CBI preferences are textiles, apparel, watches and petroleum products.

Under the CACM (Central American Common Market), Honduras applies a common external tariff ranging from 5 - 20% on most products of non-CACM origin. In addition, Honduras receives duty-free access to the markets of other CACM countries for most products.

Direccion General de Aduanas (Customs)
Avenue Juan Lindo No. 524 Colonia Palmira, Tegucigalpa
Phone: 38-2538, ext. 117 Fax: 38-2621



Ventanilla Unica de Exportaciones e Inversiones
Ministerio de Industria y Comercio

1) Original y copia de la escritura de constitución
2) Registro Tributario de la Empresa (RTN)
3) Formulario de Declaración de Exportación autorizado por el Banco Central de Honduras (si la exportación es mayor de US$3,000.00).
Honduras Customs

4) Certificado de Alcance Parcial cuando los productos a exportar tengan como destino México, Colombia o Venezuela (cualquier producto).
5) Certificado de Origen del Tratado de Libre Comercio con México (cuando los productos a exportar tengan como destino México).
6) Certificado de Origen del Sistema Generalizado de Preferencias, para las exportaciones a Europa, USA, Japón y Canadá.

7) Certificado de Registro de Libre Venta extendido por la Secretaría de Salud Pública (Productos envasados)
8) Permiso Sanitario de Exportación extendido por el Ministerio de Recursos Naturales (Productos de origen animal y vegetal)
9) Documento Unico Aduanero Centro Americano (entrada-salida importaciones/exportaciones) adjunto a la factura comercial (Forma DUA).


1 Día
**El permiso Zoosanitario debe solicitarse con 78 horas de anticipación.
Permiso Sanitario: Fitosanitario:
Lps. 150.00 Sello de la Organización Internacional de Agricultura, OIRSA)
5.00 (Colegio de Agrónomos)
1.00 (Timbre) Zoosanitario: Lps. 100.00
Documento Unico Centroamericano: Lps. 80.00 - 90.00 (Vendido por las Cámaras de Comercio e Industrias

TEGUCIGALPA : Mrs. Concepción Mejía, Tel./Fax: (504) 222-5121, 222-0318

Tel.: (504) 557-3391, 557-3445, 557-3321, Fax: (504) 557-3538

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