Agreement-Customs-DE-103-2025

PURPOSE. To establish and approve the Technical Guidelines and Infrastructure Requirements for Customs Depositories, according to the nature and type of merchandise to be stored, in order to establish the minimum operating standards, security, control and supervision applicable to the authorized facilities to operate under this modality, in harmony with the provisions of the Central American Uniform Customs Code (CAUCA), its Regulations (RECAUCA), and the Regulations of General Warehouses of Deposit and Customs Deposits.

SCOPE OF APPLICATION AND REACH. The present Guidelines are of mandatory application for all natural or legal persons who, henceforth, request, maintain or renew authorization to operate as auxiliaries of the public customs function in the customs depositary modality in the national territory, or any other legally enabled modality for the reception, custody and preservation of merchandise under customs control.

DEFINITIONS. For purposes of proper interpretation of these provisions, the following definitions are adopted, without prejudice to those contained in the applicable national and regional customs regulations:

• a)

  ATS (Automatic Transfer Switch): An automatic switch that transfers electrical load from a primary source to a backup source, guaranteeing continuity of supply.

• b)

  GFCI (Ground-Fault Circuit Interrupter): An interrupter that cuts power in case of current leakage to prevent electrical shocks.

• c)

  THHN/THWN: These are acronyms identifying types of electrical cables. Each letter represents a specific property of the insulation: T (Thermoplastic) indicates the material, H (Heat-resistant, 75°C) or HH (Resistant to high temperatures, 90°C) refer to thermal capacity, W (Water-resistant) indicates its use in humid environments; and N (Nylon) indicates a protective covering against abrasion.

• d)

  Sprinklers: Automatic fire sprinklers that release water to control a fire.

• e)

  CCTV: Closed-Circuit Television surveillance system (CCTV) of mandatory use in customs deposits, designed to operate 24/7, with comprehensive coverage, secure image storage and remote access by the customs authority.

• f)

  Complementary Infrastructure: Complementary functional requirements (energy, lighting, signage, waste management, etc.) necessary for the safe and continuous operation of a customs deposit.

• g)

  Stormwater Drainage: Constructive system designed for efficient evacuation of rainwater, incorporating gutters, downspouts, grilles and inspection devices.

• h)

  Prefabricated Elements: Structural or constructive components manufactured off-site and assembled subsequently at the destination site. For purposes of this Agreement, the use of lightweight prefabricated elements, of low resistance or with openings that compromise the perimeter or structural security of customs deposits is prohibited.

• i)

  Selective Shelving: A modular height-storage system that allows direct and orderly access to specific merchandise, facilitating rotation, inventory and security of handling.

• j)

  FEFO (First Expired, First Out): An inventory rotation method that gives priority to products whose expiration date is closest.

• k)

  HVAC: Heating, ventilation and air conditioning systems, essential for the storage of perishable, chemical or pharmaceutical products.

• l)

  ISO: A set of international standards for quality, safety, environment and traceability that customs deposits must comply with.

• m)

  Mobile Mesh: A removable barrier that allows temporary physical separation between merchandise during logistics processes, preventing mixing or damage.

• n)

  Hazardous Merchandise: Substances or products that, due to their composition, nature or physicochemical properties, represent a risk to health, the environment or public safety. o) Mini Dock: A mechanical leveling ramp installed at the edge of a loading dock that compensates for the height difference between the dock floor and the transport vehicle platform, thereby facilitating safe loading and unloading of merchandise. p) Yard: An exterior paved area intended for logistics operations in the open air, such as the storage of vehicles, containers or merchandise of large volume. q) GHS Pictogram: A graphic warning symbol used to identify hazards associated with chemical products, in accordance with the Globally Harmonized System. r) Inventory Management System: A digital platform that allows registration, control and traceability of stored merchandise, with mandatory interoperability with the Customs Service systems. s) Traceability System: A set of procedures, devices and technologies to track the history, location and handling of merchandise from its entry until its exit from the deposit. t) UPS (Uninterruptible Power Supply): A device that provides instantaneous backup power to critical systems in case of electrical failures, guaranteeing continuous operation without interruptions. u) Quarantine Zone: An isolated area within the deposit for contaminated, suspicious or merchandise subject to health or environmental verification.

ADDITIONAL DOCUMENTATION FOR AUTHORIZATION REQUEST. Any natural or legal person requesting authorization to operate as a Customs Depositary must submit their request in writing to the Customs Service, attaching, in addition to the requirements provided in the Central American Uniform Customs Code (CAUCA), its Regulations (RECAUCA), and the Regulations of General Warehouses of Deposit and Customs Deposits issued by the State Secretariat of the Finance Department, the additional documentation established in this article. Such documentation must be presented in accordance with the forms, content and technical specifications indicated herein, based on the type of merchandise to be stored and the applicable requirements according to the nature of the deposit and the technical provisions established in this instrument, comprising, at least, the following: 1. General and technical plans. They shall be presented in accordance with the type of merchandise intended to be stored, and shall reflect the minimum technical specifications required in this instrument. Said plans shall include, at minimum:

• a)

  Site location and/or placement plan.

• b)

  Overall plan showing at the level of roof coverage, the areas contained in the property.

• c)

  Furnished architectural plans (floor plans, sections, elevations) of the buildings contained in the property, including perimeter closure plans.

• d)

  Foundation and structural plans detailing the construction systems and materials to be used, evidencing compliance with minimum requirements.

• e)

  Electrical installation plans including the distribution of the electrical network, specifying lighting levels, location of outlets, location of the emergency electrical generator.

• f)

  Hydro-sanitary installation plans indicating connection points, branches, slopes, accessories, pipe diameters, junction boxes, tanks (if applicable).

• g)

  Hydraulic installation plans indicating location of drains, gutters, pumping system.

• h)

  Special installation plans (Fire suppression system, CCTV, voice and data).

• i)

  Vertical and horizontal signage plans, indicating accesses, exits, routes, flows, maneuvering zones, area names, minimum speeds, pedestrian signage, controls. These plans must be presented in physical form on bond paper, format A2 or A, signed, sealed and stamped by the Architect or Civil Engineer who prepared them, and in digital PDF format. 2. Technical specifications. Detailed description of materials, construction processes, load capacity of surfaces, refrigeration characteristics when applicable, pest control measures and other elements appropriate to the type of merchandise to be stored. 3. Operational description. A document explaining the planned operations in the deposit, such as reception, classification, storage and dispatch of merchandise, security and traceability protocols, in accordance with the characteristics of the merchandise in question. 4. Operational projection: A detailed estimate of the expected volume of operations, including the quantity and specific type of merchandise to be stored. This information will be used to define the applicable technical requirements, as well as to determine the necessary staffing of customs personnel and the physical space that must be allocated for the development of their functions, as well as to define the amount of the guarantee of obligations that must be rendered annually in accordance with current regulations. 5. Other documents: Certification issued by the Permanent Contingency Committee (COPECO) or competent entity certifying that the area where the Deposit is intended to be installed is not susceptible to flooding, landslides, slips or any other natural risk, as well as any other license, permit, registry or certification issued by the competent authority, according to the nature, classification or type of merchandise intended to be stored.

VERIFICATION OF DOCUMENTATION. Prior to admission of the request, if it does not meet the requirements established in the preceding article and other applicable legal regulations, or if it is presented incompletely or defectively, the Customs Service shall require the applicant to, within a period of ten (10) business days counted from the day following the date of notification, proceed to remedy the omissions or correct the defects indicated, under warning that, in case of non-compliance, the proceedings shall be ordered archived without further processing.

POSITIVE EVALUATION OF THE REQUEST. When it is verified that the request complies with all documentary and technical requirements established, the Customs Service shall issue a favorable opinion and shall issue the corresponding order by which it authorizes the applicant to proceed with the construction or adaptation of the infrastructure subject to the request. The applicant must initiate the works within a reasonable period that may not exceed three (3) months and complete them within the term expressly established in the authorization order. During the execution of the works, the Customs Service shall conduct verification inspections to verify that the work is carried out in accordance with the plans, technical specifications and approved documentation. In case any non-compliance or deviations are detected, the applicant shall be notified to remedy them within a reasonable period determined in accordance with technical criteria and the magnitude of the required corrections. The authorization conferred by virtue of this article is limited exclusively to the construction or adaptation of the physical infrastructure in which the customs deposit is projected to operate, in accordance with the technical and safety requirements established. In no case shall such authorization imply, by itself, authorization as an Auxiliary of the Public Function for the beginning of customs operations, which shall be subject to the issuance of the specific and subsequent authorization corresponding by the Customs Service.

EXTENSION AND NON-COMPLIANCE WITH TIME LIMITS. Before the expiration of the time limit established in the preceding article, the petitioner may request an extension of up to half of the period originally granted, provided that they accredit in a reliable manner the existence of causes of force majeure or fortuitous event that makes it impossible to complete the works or the adaptation of the infrastructure within the granted period. If the interested party does not initiate the works within the established period or, having initiated them, does not complete them within the term granted by the Customs Service, the corresponding report shall be prepared and the filing of the case shall be ordered, without further processing. This measure does not prevent the interested party from submitting a new request, provided that they comply again with the requirements and procedures established in this Agreement. The request for extension must be submitted in writing to the Customs Service, accompanied by the corresponding supporting documentation and its granting shall be subject to the technical and administrative evaluation of the competent authority, who may resolve granting or denying it by means of a duly reasoned order.

FINAL SUPERVISION AND RESOLUTION. If the work or its adaptation is initiated and completed within the authorized period, the Customs Service shall conduct a final inspection to verify that the installations conform to the plans, technical specifications and previously approved processes. Once compliance with all such requirements is verified, it shall issue a favorable resolution authorizing the request as an Auxiliary of the Public Function as a Customs Depositary and shall order its registration ex officio in the registry of auxiliaries of the Public Customs Function that the Customs Service maintains for this purpose, prior to accreditation of the requirements demanded by the applicable regional and national regulations. If the inspection determines that the work does not conform to the stated requirements, the Customs Service shall issue a reasoned resolution declaring the request without place. The interested party may correct the deficiencies detected and submit a new request, provided that they comply again with the requirements and procedures established in this Agreement.

RESPONSIBILITY OF THE ADMINISTRATION FOR REJECTION OR REVOCATION. The rejection of the request or the revocation of the authorization shall not give rise to compensations, reimbursements or indemnifications of any kind on the part of the Customs Service, with the applicant assuming the risk of the investment. The applicant shall be formally notified of the reasons for rejection or revocation.

COMPLEMENTARITY OF GENERAL REQUIREMENTS. Without prejudice to the structural, operational and security requirements provided in these guidelines, the Central American Uniform Customs Code (CAUCA), its Regulations (RECAUCA), as well as the Regulations of General Warehouses of Deposit and Customs Deposits issued by the State Secretariat of the Finance Department, those interested in being authorized as customs depositaries must comply with the general and specific requirements contemplated in this chapter. Such requirements constitute minimum technical conditions of design, construction, equipment and functionality, of mandatory compliance for all infrastructure intended for storage, custody and handling of merchandise under customs control.

PERIMETER WALL. In order to guarantee the inviolability, security and privacy of the installations under customs control, every authorized deposit shall have a continuous perimeter enclosure that complies with the minimum security standards established in these provisions. The perimeter wall shall prevent visibility from the outside, have a minimum height of three meters (3.00 m), and be constructed with materials of high resistance that make its violation or climbing impossible. The use of lightweight prefabricated elements or structures with openings, perforations or characteristics that facilitate unauthorized access or observation of the interior is expressly prohibited. Likewise, the installation of a continuous lighting system, both inside and outside the perimeter wall, shall be mandatory, covering its entire extension and guaranteeing adequate visibility for surveillance and monitoring, especially during nighttime hours or in conditions of poor visibility.

CIRCULATION AREAS. For the purpose of guaranteeing the safety of personnel, the integrity of merchandise and the efficiency in the development of logistics operations, customs deposits must have circulation zones properly delimited, constructed and signaled in accordance with the technical specifications required by current regulations. Pedestrian and vehicular traffic areas, both for light and heavy vehicles, must be designed and built using materials and construction systems suitable to withstand the anticipated operational loads. Likewise, they must observe minimum dimensions that ensure safe and efficient maneuverability of means of transport, forklifts or other equipment, avoiding interference or accident risks during entry, movement, loading or unloading of merchandise. The implementation of horizontal and vertical signage in accordance with industrial safety and internal transit standards shall be mandatory, with special attention in crossing zones, ramps, accesses and shared areas between pedestrians and vehicles.

AUXILIARY INFRASTRUCTURE CONDITIONS. In order to guarantee operational continuity, the safety of merchandise and personnel, as well as compliance with minimum functional standards, every facility authorized as a customs deposit must have the following auxiliary infrastructure conditions. There must also be established garbage collection containers or bins in areas of low traffic, properly separated from merchandise storage areas, in order to minimize contamination risks, maintain the cleanliness of the facility and facilitate orderly and responsible handling of waste, as well as the mandatory placement of informational, preventive and directional signage in accordance with occupational safety manuals approved by the competent authority. A waste management plan must be prepared, where garbage collection areas shall be located, at minimum, 100m away from merchandise operation and/or storage areas, in order to avoid contamination, pests and any damage to merchandise that could result from this. The signage must be visible, with dimensions that allow its clear reading from a minimum distance of ten (10) meters, and identify each functional area of the deposit unequivocally, including its name, use and specific restrictions when applicable.

MINIMUM DESIGN SPECIFICATIONS. Every facility authorized as a customs deposit must have the following technical design specifications, and must have: A) MINIMUM CONSIDERATIONS FOR EXTERIOR PAVEMENT DESIGN. Pavements (Inspection, Circulation and Parking Areas). a. Rigid pavement (for forklift and parking zones). i. Minimum thickness: 10 cm of hydraulic concrete with f'c=4,000 psi (f'c = 280 kg/cm²). ii. Compacted subbase (selected material), minimum 20 cm, with 95% Proctor compaction. iii. Shear reinforcement between slabs with dowels of minimum diameter 1/2" fy=60,000psi (fy= 4,200 kg/cm2). b. Rigid pavement (for drag traffic and forklift zones). i. Minimum thickness, 15 cm of hydraulic concrete with f'c=4,000 psi (f'c = 280 kg/cm²). ii. Its compacted base (selected material): minimum 20 cm, with 95% Proctor compaction. iii. Shear reinforcement between slabs with dowels of minimum diameter 1/2" fy=60,000psi (fy= 4,200 kg/cm2). c. Rigid pavement (for top loader or reach stacker traffic zones). i. Minimum thickness: 25 cm of hydraulic concrete with MR=600 psi (42 kg/cm2). ii. Compacted subbase (selected material): minimum 20 cm, with 95% Proctor compaction. iii. Shear reinforcement between slabs with dowels of minimum diameter 3/4" fy=60,000psi (fy= 4,200 kg/cm2). d. In the case of loading docks, a reinforced concrete slab of 20cm f'c=4,000 psi (280 kg/cm2) with polished concrete finish must be provided. The pavement shall have a slope of between one and two percent (1%-2%) to allow proper stormwater drainage and incorporate non-slip treatment. B. WALLS Concrete blocks of 4, 6 or 8 inches (10x20x40 cm, 15x20x40 cm and 20x20x40 cm), plastered in proportion 1:4, with mortar in accordance with ASTM C-270 standard and minimum strength of 2,100 psi at 28 days. C. ROOFS Roofing must be waterproof, fire-resistant and corrosion-resistant. The load-bearing structure shall be metallic (IPR or HSS type), with corrugated sheet R-101 or similar, galvanized, minimum gauge 26, in coastal areas, minimum gauge 24 will be required with G-90 coating or Aluzinc type. Natural or forced ventilation must be guaranteed through skylights, extractors or grilles and thermal insulation with sandwich panel type or aluminized blanket. In humid climates, moisture barrier and cross ventilation will be required. The minimum roof slope shall be 15%, with stormwater drainage system sized to local rainfall rates, reinforced where it exceeds 100 mm/h. Downspouts shall have leaf-guard grilles and inspection points. The roof shall have a minimum useful life of 20 years, subject to annual preventive maintenance. D. HYDRO-SANITARY 1) Sanitary Sewerage: a. System independent from storm sewerage. b. PVC Sanitary piping SDR-41, minimum 6" for main lines 4" for local networks. c. Inspections every 25 m and/or at direction changes. d. Water treatment: Connection to municipal network or biodigestor system prior to final discharge point, if outside municipal network. e. Adequately ventilated bathroom areas. f. Grease traps at exits of black water from kitchen. 2) Drinking Water System: a. Connection to municipal network or well with submersible pump and chlorination, if located in rural area. b. Minimum residual pressure at secondary outlets 10 m.c.a. (14.2 psi). c. Minimum residual pressure in main networks of 20 m.c.a. (28.4 psi). d. Diameters: 3/4" for minor service, up to 2" or larger for high consumption areas. e. Minimum water storage: The facility must have combined water storage capacity of at least 20,000 liters with connection to the main line by gravity, or through a pressure pump. f. A site plan of the location of main and secondary valves in the facility must be available. 3) Stormwater Drainage: a. All buildings shall have rainwater channels if their roof area is equal to or greater than 100 m2. b. Minimum diameter of downspouts shall be 3" the dimensions of these shall be considered according to calculation. c. Minimum diameter of main networks of 12" the dimensions of these shall be considered according to calculation. d. The design of pavement slopes shall comply with proper drainage of rainwater, either to municipal collectors, natural or artificial channels, or infiltration fields. E. ELECTRICAL, FIRE SUPPRESSION AND CLIMATIZATION SYSTEM. • Electrical system: Design and implementation of single-phase or three-phase electrical systems, with voltages ranging between 120V/208V, 220V/440V. The installation of backup generators with automatic transfer switch (ATS), (if applicable) is considered to guarantee operational continuity. Advanced protections such as thermomagnetic breakers, GFCI, lightning rods and surge suppressors are applied. Grounding is performed with rod and ring systems to guarantee safety for both personnel and infrastructure. • Lighting and outlets: Lighting systems are implemented with LED technology to optimize energy consumption and guarantee visibility in all areas. The installation of outlets and connection points is strategically planned for equipment and machinery use, complying with electrical safety standards. • Cabling: Wiring is performed with THHN/THWN cables, using PVC or metallic piping and cable trays for organized and safe management. • Climatization: Climatization solutions are implemented ranging from natural and forced ventilation to mini-split type air conditioning systems in specific areas. For specialized environments, precision climatization systems with temperature and humidity control are installed, monitored by sensors to maintain optimal environmental conditions (if applicable). • Fire Suppression System: Protection systems are designed and installed that include portable fire extinguishers, conventional and high-sensitivity smoke detectors. Experience is available in the implementation of automatic sprinkler systems and clean agent suppression systems, (if applicable) to protect sensitive equipment and merchandise. • UPS (Uninterruptible Power Supply): Dedicated UPS systems are integrated, (if applicable) to guarantee continuous electrical supply to critical equipment, servers and environmental control systems, avoiding operational interruptions. F. COMPREHENSIVE VIDEO SURVEILLANCE SYSTEM (CCTV). Every customs deposit shall have a digital closed-circuit television (CCTV) system operative twenty-four (24) hours, designed in accordance with the WCO SAFE Framework, ISO 28000:2007 and ISO/IEC 62676. Said video surveillance system shall be continuous, with recording storage for a minimum of sixty (60) days and restricted access control mechanisms, preferably through biometric technology or other secure electronic system. The camera network shall guarantee 100% visual coverage of the perimeter, accesses, maneuvering yards and physical verification zones, eliminating blind spots through a combination of fixed and PTZ cameras. 1) Minimum specifications of devices: a) Effective resolution ≥ 8 MP (4 K, 3840 × 2160 px) with low-noise CMOS sensor; continuous recording rate ≥ 25 fps (60 fps in event mode for PTZ) using H.265/H.265+ compression; b) Sensitivity 0.005 lux (color) / 0 lux (ICR + IR); IR range ≥ 60 m; c) PTZ optical cameras 30× with automatic tracking, presets and programmable patrol; d) IP67/IK10 vandal-proof housing, operating range −30°C to 60°C, WDR ≥ 120 dB; e) ONVIF Profiles S and T compatibility, NTP synchronization and cybersecurity in accordance with IEC 62443-4-2. 2) Signals shall be recorded in NVR/hypervisor with RAID-6 arrangement and hot redundancy, minimum retention of ninety (90) days at 25 fps/4 K; files shall be sealed with SHA-256 hash, AES-256 encryption and digital signature for chain of custody. 3) The control center shall have secure remote access for the Honduras Customs Service through VPN and multi-factor authentication, sabotage alarms/motion detection and uninterruptible power (UPS) that grants minimum autonomy of two (2) hours. G. TECHNOLOGICAL SPECIFICATIONS AND THEIR UPDATE. Every customs deposit shall have technological platforms capable of carrying out the registration and monitoring of its operations within a framework of compliance and interoperability with the Honduras Customs Service. 1) Minimum technological infrastructure. Customs deposits must have minimum requirements of technological infrastructure, such as: a) Have a structured data network independent for CUSTOMS (cabling, switches, Wi-Fi access points with coverage in inspection and operations areas). b) Have redundant internet connectivity. c) Have local servers or cloud services for document management and traceability. d) Have tablets, mobile control devices and others related within the framework of the Paperless Customs strategy. 2) Management and traceability systems. 2.1) Every customs deposit has the obligation to have: a) A computerized inventory management system with traceability by barcode, RFID or technologies that fulfill this function digitally. b) Control system through RFID for the registration of entry and exit of means of transport, as applicable. c) Non-intrusive inspection equipment, such as scanners, appropriate to the type of merchandise to be handled. d) Have automated integration mechanisms with the platforms and systems of the Customs Service. e) Have digital registration of merchandise entries and exits. 3) Cybersecurity. 3.1) Every customs deposit must incorporate guidelines on: a) Implementation of firewalls, antivirus/EDRs and intrusion detection systems (IDS/IPS). b) Policies for backup and disaster recovery (DRP). c) Logical access control through multi-factor authentication (MFA) for critical systems. d) Apply good digital security practices and fraud and data manipulation prevention and ISO/IEC 27001 certification (Information Security Management). 4) Video surveillance and access control. 4.1) In addition to what is specified in section F. COMPREHENSIVE VIDEO SURVEILLANCE SYSTEM (CCTV), the following must also be in place: a) A network storage system (NVR) with redundant backup. b) Implement integration with biometric access control systems or smart cards. c) Guarantee access for real-time remote supervision by the Customs Service. d) Digital audit and logs. 5.1) The obligation is established to:

• a)

  Maintain digital logs of system access, data modifications and critical events.

• b)

  Allow computer audits by the Honduras Customs Service.

• c)

  Present infrastructure documentation to facilitate maintenance, audits and planning of technological expansions.

• d)

  Robust and modular ERP.

• e)

  Software licensing.

• f)

  Comply with legal regulations and reduce risks associated with pirated or unsupported software.

• g)

  Centralized backup system to ensure recovery of critical information in case of disasters, errors or cyberattacks.

• h)

  Redundant internet link to guarantee operational continuity in case of failure of the main provider.

• i)

  Warranty policy or active support. The minimum technical specifications relating to video surveillance systems and technological equipment established in these guidelines may be updated by the Customs Service, through its Technology Management or Department, in accordance with technological advances and operational needs. In particular, the specifications relating to security cameras shall be subject to technical review every two (2) years, in order to ensure their adequacy to current standards of monitoring, storage and image resolution. H. SIGNAGE AND EVACUATION ROUTES. Evacuation routes shall be signaled with ISO 7010 pictograms, LED emergency lighting (autonomy ≥ 90 min) and photoluminescent demarcation. Panic doors shall be inspected monthly; proof of test shall form part of the maintenance record required by the Department of Labor.

RECEIVING, LOADING AND UNLOADING AREAS. In customs deposits intended for the storage of general merchandise and in those that by the nature of the merchandise require it, loading and unloading docks or ramps must be provided, whose areas must comply with the technical conditions necessary to guarantee the integrity of the goods, the safety of personnel and operational efficiency. A mobile mesh or other removable system of physical separation between docks must be installed to prevent the mixing, contamination or damage of merchandise during loading and unloading maneuvers. The buildings shall have adequate conditions of hygiene, ventilation and functionality, as well as protected areas for the safekeeping of operational and supervisory personnel. The floors must be of high resistance, suitable to support the estimated maximum operational weight in accordance with the type of merchandise and manipulation equipment used. In enclosed facilities, loading or unloading docks or ramps shall be located at floor level or have hydraulic ramps that ensure safe, efficient and continuous movement of merchandise.

MINIMUM STORAGE AREA. Buildings intended for warehouses in those customs deposits that by their nature require it shall be completely enclosed and constructed with resistant materials and durable structures, preferably of concrete block, in accordance with what is established in the preceding articles, in order to safeguard the physical integrity of goods. They must have natural or mechanical ventilation systems that guarantee adequate environmental conditions for their preservation. The exclusive area designated for the storage of goods may not be less than three thousand square meters (3,000 m²), with a minimum interior clear height of six meters (6 m), which allows safe and efficient handling of the cargo. This storage area must be physically separated from administrative facilities, the customs delegation, inspection zones, loading docks, gatekeeping stations, sanitary services and other auxiliary constructions, which shall not be computed within the minimum storage area. The minimum construction section of three thousand square meters (3,000 m²), referred to in article 110 literal a) of the RECAUCA, must be developed on one level. A fire protection system must be implemented, which includes ABC-type fire extinguishers located every twenty meters (20 m) and at least one between each aisle or row of racks, properly labeled and in optimal working condition. Lighting, natural or artificial, must be sufficient to guarantee safe operations and proper inventory management. When hazardous materials are stored, a segregated area of at least twenty-five square meters (25 m²) must be provided, equipped with an emergency kit (gloves, suits, respirators, goggles, boots, spill kit and emergency washing equipment), forced ventilation in case of vapor emissions, non-slip floors resistant to chemicals. This zone must be clearly signalized with hazard pictograms, warning labels, floor delimitation and specific identification of the risks.

GROUNDS AND YARDS. In open-air operations, customs deposits must have specific conditions that guarantee the security of goods and personnel. The total area of the deposit may not be less than ten thousand square meters (10,000 m²), including within it all works, buildings and ancillary areas necessary for its operation, in accordance with the type of merchandise intended to be stored. The minimum construction section of three thousand square meters (3,000 m²) referred to in article 110 literal a) of the RECAUCA may be intended for roofed warehouses, inspection areas or logistical support buildings, provided they are functionally separated from administrative and customs control zones, in compliance with the Customs Deposits Regulation. Deposits that operate in open air or store merchandise that, due to its dimensions, nature or weight, cannot be protected in enclosed areas, must have paving on one hundred percent (100%) of the area intended for maneuvering and storage, with a structural thickness in accordance with the technical construction specifications established in these guidelines. Likewise, they must guarantee a rainwater drainage system, dust control and perimeter signalization that preserves the conditions of security, cleanliness and conservation of the merchandise.

IMMEDIATE VERIFICATION AREAS. In cases that correspond according to the type of merchandise to be stored, spaces intended for immediate verification of merchandise must comply with the following conditions: 1. Single or double coupling dock, with at least six (6) verification positions (bays), each with a minimum surface area of eighty-four square meters (84 m²). 2. Visible and durable horizontal signalization that delimits each verification position, in order to prevent mixing or confusion of merchandise. 3. Overhangs with a minimum projection of three meters with fifty centimeters (3.50 m), which provide effective protection against rain. 4. Availability of sanitary services at a distance not greater than one hundred meters (100 m) from the verification area.

AREAS INTENDED FOR ABANDONED AND SEIZED MERCHANDISE. In cases that correspond, according to the type of merchandise stored, areas intended for the disposition and custody of abandoned or seized merchandise must be designed and equipped with conditions that ensure its conservation, traceability and safekeeping, observing the following guidelines: 1. Closed and solid building, with adequate conditions of lighting and ventilation. 2. Controlled access through a door or gate with an exclusive lock under the responsibility of the Customs Delegate. 3. Provision of industrial rack-type shelving and appropriate equipment for the orderly handling and storage of this type of merchandise.

CONTROL AND SECURITY MODULES OR GATEKEEPING STATIONS. In order to ensure access control, perimeter surveillance and permanent supervision of customs operations, deposits must have security modules or gatekeeping stations that comply with the following requirements: 1. High-resistance construction systems, with walls of minimum thickness of fifteen centimeters (0.15 m). 2. Minimum surface area of ten square meters (10 m²) for the first occupant and four meters with sixty-four centimeters square (4.64 m²) additional for each additional occupant. 3. Natural ventilation or air conditioning system, in accordance with the climatic conditions of the area. 4. Supply of 110V/220V with its respective grounding system, which powers control and distribution panels. Lighting is implemented with high-efficiency LED luminaires and outlets strategically located. 5. Sanitary services located at a maximum distance of one hundred meters (100 m), in compliance with hygiene standards. 6. Clear and visible marking of incoming and outgoing lanes, legible from a minimum distance of thirty meters (30 m).

ADMINISTRATIVE AREA OF THE CUSTOMS DELEGATION. The main office must have a minimum area of eighteen square meters (18 m²) for two (2) delegates, increasing by four meters with sixty-four centimeters square (4.64 m²) for each additional delegate. Ergonomic furniture is required, a filing area of ten square meters (10 m²) and a dining room of twelve square meters (12 m²). Sanitary services shall be for the exclusive use of customs personnel and must observe the corresponding construction, hygiene and health standards. When, due to the nature of the merchandise or operations, the intervention of authorities other than customs is necessary, the deposit must enable spaces with equivalent conditions that allow the coordinated and efficient exercise of their powers. CHAPTER IV SPECIFIC REQUIREMENTS ACCORDING TO THE TYPE OF MERCHANDISE TO BE STORED

SCOPE OF SPECIFIC REQUIREMENTS. In addition to the general requirements established in the Central American Uniform Customs Code (CAUCA), its Regulation (RECAUCA) and in the general provisions of this instrument, customs deposits must comply with the specific technical, structural, documentary and security requirements applicable to the type of merchandise intended to be stored, in accordance with what is provided in this section. When different classes of merchandise are intended to be stored in the same deposit, the depositary must observe, simultaneously and independently, all particular requirements applicable to each category, guaranteeing their proper segregation, handling, control and safekeeping, in accordance with their nature and level of risk.

STORAGE OF GENERAL MERCHANDISE. Given the diversity of general merchandise, deposits that store general merchandise must comply, at a minimum, with the following requirements: 1. Construction of closed warehouses, constructed in accordance with the provisions contained in these guidelines. 2. Installation of selective shelving and use of certified forklifts, guaranteeing safe and stable handling of the load. 3. Obtaining and maintaining ISO 9001 (quality management), ISO 14001 (environmental management) and ISO 45001 (occupational health and safety) certifications.

YARDS FOR VEHICLE STORAGE. In addition to general requirements, yards intended for the storage of vehicles under customs control must comply with the following minimum requirements, aimed at guaranteeing operational security, physical protection of units and efficiency in their handling: 1. Have a minimum area of fifteen square meters (15 m²) per motor vehicle and three point two square meters (3.2 m²) per motorcycle, providing one-way traffic corridors of at least six meters (6 m) in width. 2. The availability of appropriate technical equipment for the safe movement of vehicles, such as mobile cranes, ramps, forklifts or others, shall be mandatory, in accordance with the type, volume and weight of the units handled. 3. The operator must accredit the implementation of quality management and security systems through ISO 9001 and ISO 45001 certifications. 4. With regard to Loading and Unloading Docks, in addition to complying with general requirements, these must have a minimum covered area of two thousand square meters (2,000 m²), clear height from floor to ceiling of five meters (5.00 m) and with coverage according to what is indicated in the preceding technical specifications. This coverage must cover a minimum of three meters (3.00 m) of the containers that use the dock. The minimum height from maneuvering yard to dock: 1.20 m. The loading dock must have:

• a)

  Spray Booths (minimum 3), with a minimum area of fourteen square meters (14.00 m²) covered and air-conditioned, must contain a window or inspection opening facing the spray tunnel that operates. Each of the spray booths must contain a tunnel and spray arch for vehicle fumigation which shall be operated by SENASA/OIRSA personnel.

• b)

  The Spray Tunnels or Arches must be constructed, at a minimum, in accordance with the provisions established by OIRSA/SENASA for such purpose. The floor drainage channels, intended for the evacuation of chemical products, must be connected to a primary treatment system, in accordance with OIRSA/SENASA specifications. Said system shall be composed of a sand and carbon filter, over which water with chemical residues will fall. This shall be filtered by gravity and, subsequently, shall be deposited in a tank for its reuse in watering green areas or cleaning floors.

• c)

  Container plazas, at least fifteen (15) plazas with mini dock or leveler type bumpers.

• d)

  All dock spaces must be equipped with networks of wastewater, potable water and electrical services according to what is indicated in the technical design specifications.

DEPOSITS OF MERCHANDISE SUBJECT TO SPECIAL CONTROL OR REGULATION. Deposits authorized to store merchandise that, by its nature, is subject to quarantine regimes, phytosanitary, zoosanitary, environmental, pharmaceutical, chemical or food safety requirements, must comply, in addition to the general conditions provided in this Regulation, with the technical specifications and operational parameters established in the applicable sectoral regulations and in the provisions issued by the competent authority in the matter. For purposes of the foregoing, the competent authority shall be understood as the Sanitary Regulatory Agency (ARSA), the National Service for Agricultural and Food Health and Safety (SENASA), the Ministry of Natural Resources and Environment (SERNA), the Ministry of Health, or any other regulatory entity with jurisdiction over the type of merchandise to be stored. The technical conditions referred to in this article include, among others, systems for control of temperature and humidity, refrigeration or freezing chambers, isolation areas, floors and structures of specialized materials, risk containment equipment, biosecurity procedures, hazardous waste management and traceability and control protocols, as well as any other requirement that is essential to guarantee the preservation of merchandise, the security of facilities and the protection of public health, the environment and national security.

DEPOSITS OF HYDROCARBONS AND DERIVATIVES. Due to the nature of the merchandise, deposits intended for the storage of hydrocarbons and their derivatives, whose construction and operation are authorized by the Ministry of Energy (SEN), with regard to tanks, pumping systems, conduction networks, industrial safety measures and other technical installations, shall likewise be subject to these provisions in all matters that are not expressly regulated by said Ministry and that are compatible with applicable sectoral regulations.

BULK DEPOSITS. Facilities intended for the storage of bulk merchandise whether agricultural products, foodstuffs or inorganic products, must comply with the regulations in force regarding infrastructure, security and environment provided by the competent authorities, as well as with the general requirements established in this Regulation. Facilities intended for the storage of inorganic bulk products, in addition to complying with the structural requirements and others established in applicable regulations and these provisions, must comply with the structural and operational conditions necessary according to the nature of the merchandise to be stored, the integrity of the merchandise and the protection of people and the environment, including, at a minimum:

• a)

  floors and walls resistant to corrosion or covered with waterproof materials and easy to clean;

• b)

  ventilation and systems for dust, gas or particle control;

• c)

  segregation of incompatible merchandise;

• d)

  spill containment measures, safety signalization and availability of emergency equipment. The foregoing provisions shall apply without prejudice to the technical sectoral or environmental standards that are applicable to the specific nature of the stored merchandise. CHAPTER VI FINAL PROVISIONS

PROGRESSIVE ADAPTATION OF EXISTING DEPOSITS. The provisions established in this Agreement shall be required immediately for applications for authorization of new customs deposits. In the case of already authorized deposits and those in the process of authorization upon the entry into force of these provisions, the Customs Administration may order their progressive adaptation to the requirements and technical specifications provided in this instrument, setting reasonable deadlines in accordance with the nature of the merchandise, current operating conditions and the level of risk identified, on the understanding that this obligation to update does not constitute retroactive application of regulations, but rather the exercise of the supervisory and control powers of the Customs Administration to maintain infrastructure standards, security and management in accordance with current best practices.

OBLIGATION TO EXECUTE CUSTOMS SERVICES CONTRACT. Prior to the start of their operations, authorized depositaries must execute a customs services contract with the Customs Administration of Honduras, in order to guarantee the proper provision of the controls and functions under the responsibility of the Customs Administration, as well as payment for the services it provides. The contract must contain, at a minimum, the obligations and responsibilities of the depositary and the Customs Administration, the conditions for the provision of the service, the mechanisms for supervision and control, the procedure for review and adjustment of assigned personnel, the causes for early termination and the sanctions applicable in case of non-compliance. Furthermore, it shall contemplate the payment of an operations fee, the amount of which shall be proportional to the number of customs service officials assigned to the deposit. The initial assignment of personnel shall be determined based on the volume of projected operations and shall be adjusted subsequently in accordance with the actual volume of verified operations. Likewise, and in addition to the guarantees that the depositary must provide for the development of its operations in accordance with current regulations, an additional guarantee must be constituted linked to the customs services contract, with immediate convertibility, which shall be executed in case of non-compliance with the contractual obligations assumed.

The National Management of Customs Operations, through the Department of Customs Operations and the Sections of Control and Supervision of Deposits and Special Deposits in coordination with other departments, shall be responsible for the application of these guidelines, as well as for evaluating compliance with the technical and infrastructure requirements established.

REPEALS.- All provisions of equal or lesser rank that conflict with the provisions established in this Agreement are hereby repealed.

EFFECTIVE DATE. This Agreement shall enter into force as of its publication in the Official Journal La Gaceta. Given in the city of Tegucigalpa, municipality of the Central District, on the third (3) day of the month of November of the year two thousand twenty-five (2025). LET IT BE COMMUNICATED AND PUBLISHED. ABG. Fausto Manuel Cálix Márquez Executive Director Honduran Customs Administration ABG. Jose Antonio Gallegos Díaz National General Secretary Honduran Customs Administration