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Honduras Import Regs.: Customs Procedures

Import regulations, commercial guide of and business travel to the countries in Central America and South America.

Honduras Import Regs.: Customs Procedures

Postby bridgat » Tue Nov 18, 2008 5:51 am

Modified by CAFTA

The primary legislation that affects customs procedures and documentation requirements is the Customs Law, Decree No. 212-87 dated November 29, 1987, and the Second Protocol to the Uniform Central American Customs Code (CAUCA III) and its regulations. The agency that is responsible for administering these laws is the Ministry of Finance's Executive Directorate of Revenue.

The majority of Honduran customs offices use an automated customs administration system called ASYCUDA++ that allows customs agents to send import declarations to the customs authorities electronically. Once the declaration is submitted, the system subjects the goods to either a green, yellow, or red procedure on the basis of a risk analysis that is conducted in view of the circumstances surrounding the shipment; the type of goods, their origin, etc.

Any dispute with a decision issued by a customs official must be addressed in writing to the appropriate customs administrator. Appeals must be submitted to the Director of the Executive Directorate of Revenue. Decisions issued by this body are subject to appeal by the Ministry of Finance.

Transactions in excess of $500 in value require the use of a customs agent.
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