Includes information on what is required for temporary entry.
The Temporary Import Law (RIT), enacted in 1984, allows exporters to introduce raw materials, parts, and capital equipment into Honduran territory exempt from surcharges and customs duties as long as the material or part is to be incorporated into a product that is exported outside of the country. This law also provides a 10-year tax holiday on profits from these non-traditional exports, under certain conditions. Interested parties may obtain authorization for this program through the Honduran Ministry of Economic Development.
Amendments made to the RIT law in 1997 allow manufacturers to export their products into other Central American countries. These amendments also enable local importers to resell the machinery and equipment no longer needed, by paying an import duty based on its C.I.F. value.
Companies that do not operate in free trade zones or export processing zones fall under the jurisdiction of the Temporary Import Law. At present, over 500 companies are incorporated into the RIT program.
Temporary entry requirements for goods such as commercial samples, sales displays and other items for use at exhibits and trade shows are established under Article 73 of the Honduran Customs Law, Decree 212-87. Customs legislation allows duty free admission of such products, as well as for items to be used for scientific and entertainment purposes for up to 3 months. This temporary entry authorization can also be extended for the same period of time, if necessary. Temporary import requirements also apply under Article 74 of the Honduran Customs Law for a period of up to 6 months, such as in the case of products to be used in the execution of construction projects, tourism and recreational activities, and other special private and public works. Temporary entry is granted upon making a deposit equivalent to the import duty applicable to the specific product. The guarantee is refunded at the time of re-exporting the product.
Any special questions regarding Temporary Entry of Materials and Personal Belongings you may call or email the following:
Honduran Export Assistance Center
Contacts: Eleonora Martinez
Chief of Productive Sectors Unit
Mrs. Denia Castellanos, Requests Processing Unit
Public hours: 7:30 a.m. to 3:30 p.m.
Tegucigalpa desk office:
Edificio de San José, Boulevard Kuwait
Telefax: (504) 2235-3699; 2235-3707; 2235-4075
Central Bank of Honduras
Tegucigalpa: (504) 2237-2270-79; 2216-1000
San Pedro Sula: (504) 2552-2741 to 43
La Ceiba: (504) 2442-0602/0622/0642
San Pedro Sula
Edificio Banco Central, 5 y 6 Ave. 3 Clle.
Tel: (504) 2553 – 6570; 2553- 6566; Fax (504) 2553- 6569
Honduran Agricultural Sanitary Service
Tegucigalpa: (504) 2239-7089; 2232-6213, Ext. 225