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November 26, 2021In force

Agreement 819-2021

Congreso Nacional

  • Decree: 819-2021
  • Published: November 26, 2021
  • Issuing body: Congreso Nacional
  • Gazette: 35,782
  • Category: Financial & Tax

Summary

AIThis summary was generated by AI and may contain errors. Always verify against the original law text below. Not legal advice. Learn how we use AI

This regulation updates the rules allowing Hondurans who are permanent residents abroad to bring clothes, electronic devices, and personal belongings duty-free during November and January each year. It establishes specific permitted quantities (such as 2 mobile phones, 1 television, 1 laptop) and requirements like presenting a passport and proving residence abroad for more than one year. It benefits Hondurans visiting the country during those dates and modernizes a 34-year-old regulation.

Considerations

Whereas Article No. 247 of the Constitution of the Republic establishes that the Secretaries of State are collaborators of the President of the Republic in the orientation, coordination, direction and supervision of the organs and entities of the national public administration, in the area of their competence.

Whereas the Constitution of the Republic in its Article No. 351, establishes that the tax system shall be governed by the principles of legality, proportionality, generality and equity, in accordance with the economic capacity of the taxpayer.

Whereas by means of Decree No. 185-86 published in the Official Gazette La Gaceta of November 21, 1986, the period comprised from November 15 to January 15 of each year is established as the months of Hondurans abroad, so that they may enter the country free of all duties, taxes or surcharges whatsoever, clothing, personal effects, as well as portable electrical appliances; as an incentive for Hondurans permanently residing abroad.

Whereas in accordance with the mandate contained in Article 6 of Decree No. 185-86, by means of Agreement No. 1482-B published in the Official Gazette La Gaceta dated December 10, 1986, the regulations developing the provisions contained in the aforementioned Decree were approved, including the list of goods that shall enjoy the benefit of exemption from duties, taxes or surcharges.

Whereas more than thirty-four (34) years have elapsed since the approval and issuance of the Regulations of Decree 185-86, it becomes imperative to update it in accordance with the technological revolution and disruptive innovation in the portable electrical appliances industry and the needs of the Honduran population.

Whereas in accordance with Numeral 15) of Article 29 of the Public Administration Law and its Reforms, it is the responsibility of the Secretary of State in the Office of Finance, everything concerning the formulation, coordination, execution and evaluation of policies related to Public Finances, so that the correct application of legal norms related to the functioning of the Tax System of Honduras must be ensured.

Whereas Article 36 numeral 8 of the General Public Administration Law, establishes that the authorities of the Secretaries of State include issuing the Agreements and Resolutions on matters of their competence and those delegated to them by the President of the Republic, and ensuring their execution.

Whereas Article 9 numeral 1 of the Tax Code establishes the following: the President of the Republic through the Secretary of State in the Office of Finance (SEFIN) is empowered to issue administrative acts of a general nature called regulations, in the scope of his competence of tax and customs policy, and all those faculties that by provision of the Constitution of the Republic and by Law correspond to him, either directly or through the Secretary of State.

Whereas Article 41 of the Administrative Procedure Law, amended by Article 2 of Legislative Decree No. 266-2013 establishes that it corresponds to the Executive Branch to issue the regulations of the Public Administration, except where contrary to the Law.

Whereas in accordance with Article 60 of the Regulations of Organization, Functioning and Competence of the Executive Branch contained in Decree PCM-35-2015, published in the Official Gazette La Gaceta on June 26, 2015, it is the responsibility of the Secretary of State in the Office of Finance through the General Directorate of Tax Policy, to define, monitor and evaluate tax policy, in order to achieve a sustainable fiscal policy for the benefit of Honduran society.

Whereas by means of Executive Agreement No. 043-2020 dated October 1, 2020 and published in the Official Gazette "La Gaceta" on October 6, 2020, the President of the Republic delegated the signature authority to the Secretary of General Government Coordination, CARLOS ALBERTO MADERO ERAZO, the power to sign the Executive Agreements that, according to the Public Administration Law, are the authority of the Constitutional President of the Republic to sanction.

Articles

Article 1.-

The purpose of this Regulation is to develop the provisions contained in Decree No. 185-86.

Article 2.-

The provisions contained in this Regulation shall apply during the period from November 15 to January 15 of each year, for all Hondurans by birth or children of a Honduran father or mother by birth and permanent residents abroad for more than one year. These provisions shall be applied by the different Air Guardianships, Land and Maritime Customs Administrations, as well as at the Integrated Border Posts of the Customs Administration of Honduras.

Article 3.-

For purposes of this Regulation, the following concepts are defined: 1. Official Declaration: A declaration made by the customs authority to determine taxes when applicable. 2. Customs Clearance: The customs clearance of merchandise is the set of necessary acts to subject merchandise to a customs regime, which concludes with the release thereof. 3. Exemption: These are all provisions approved by the National Congress and expressed in the tax or customs regulations with the rank of Law that create taxes, which wholly or partially relieve the obligation to pay taxes; and that, for its enjoyment in declarations or self-assessments, must not be submitted to authorizing administrative procedures. 4. Honduran by birth: In accordance with the Constitution of the Republic, those born in the national territory are Hondurans, with the exception of children of diplomatic agents; those born abroad of a Honduran father or mother by birth; those born aboard Honduran naval vessels or aircraft, those born on merchant ships that are in Honduran territorial waters, and foundlings of unknown parents found in the territory of Honduras. 5. Data Transmission Service (STD): This is the rate in lempiras for the equivalent of Five Dollars of the United States of America (US$5.00), which is charged for each merchandise declaration registered in the customs computer system. CHAPTER II REGARDING EXEMPTION, REQUIREMENTS AND COVERED MERCHANDISE

Article 4.-

The exemption comprises the duty-free importation of all taxes, including the data transmission service rate (STD), for the merchandise detailed in Article 6 of this Regulation. This exemption is personal and non-transferable in character, shall be granted on a single occasion only, and shall be considered fully enjoyed for any quantity and merchandise that shall have been granted to the Honduran resident abroad on their journey to the national territory.

Article 5.-

To enjoy the benefit of exemption, the following requirements must be met:

  • a)

    Be Honduran by birth, or child of a Honduran father or mother by birth;

  • b)

    Present a national or foreign passport or any official document issued in their place of residence;

  • c)

    In the case of persons born abroad who are children of a Honduran father or mother by birth, they must present a document issued by competent authority proving this circumstance;

  • d)

    Prove in accordance with the documents indicated in paragraph b), their permanent residence outside the country for more than one (1) year;

  • e)

    Enter the national territory during the period from November 15 to January 15;

  • f)

    Bring as accompanied or unaccompanied baggage clothing, personal effects, as well as portable electrical appliances according to the list described in Article 6 of this Regulation;

  • g)

    In the case of unaccompanied baggage, it must enter within a period of ten (10) days counted from the date of entry of the traveler;

  • h)

    Present a detailed list of the merchandise with its respective customs value.

Article 6.-

The merchandise that may enter free of payment of all taxes are: 1. Twelve (12) units of clothing by class of article, for interior use. 2. Twelve (12) units of clothing by class of article, for exterior use. 3. Six (6) units of bedding by class of article (bedspreads, sheets, bed covers, pillowcases, bed skirts, blankets or quilts). 4. Six (6) units of curtains by class of article for windows and bathrooms. 5. Six (6) units of tablecloths by class of article for tables and kitchens. 6. Six (6) towels by class of article for bathrooms and hands. 7. Three (3) carpets by class of article for living rooms, bathrooms and bedrooms. 8. Twelve (12) pairs of shoes, sneakers and sandals by class of article. 9. Six (6) personal adornments by class of article (watches including smartwatches; rings; bracelets; chains; earrings; sunglasses; headbands and hair clips). 10. Six (6) handbags for women and wallets by class of article. 11. Twelve (12) personal hygiene articles by each class. 12. Twelve (12) skin care products by each class. 13. Six (6) beauty products, by each class. 14. One (1) manual guitar. 15. Three (3) colognes for men and three (3) for women. 16. Twelve (12) books. 17. One (1) laptop computer. 18. One (1) tablet. 19. One (1) electric coffee maker. 20. One (1) television of up to 55 inches maximum completely new. 21. One (1) vacuum cleaner. 22. One (1) blender. 23. One (1) sandwich maker. 24. One (1) mixer. 25. Two (2) mobile phones. 26. One (1) audio system. 27. One (1) microwave oven. 28. One (1) fan. 29. One (1) heater. 30. One (1) toaster oven. 31. One (1) food processor. 32. One (1) juice extractor. 33. One (1) kitchen griddle. 34. One (1) electric steam iron. 35. Three (3) hair care appliances, which may be a ceramic straightener, hair curling iron and hair dryer. 36. One (1) electric guitar. 37. One (1) piano or musical keyboard. 38. One (1) sound equipment. 39. Two (2) bluetooth speakers. 40. One (1) complete video game console. 41. Twelve (12) video games. 42. One (1) camera. 43. One (1) video camera. 44. One (1) air conditioning unit. 45. Three (3) electric tools. 46. Twelve (12) units of toys. 47. Three (3) razors. 48. Three (3) blood pressure monitors. 49. Three (3) glucometers. 50. Three (3) peak flow meters. 51. Three (3) nebulizers. 52. Three (3) portable oxygen concentrator machines. 53. Three (3) oximeters. 54. Six (6) eyeglass frames. 55. One (1) tent. 56. Three (3) sleeping bags.

Article 7.-

The merchandise that enters under the related exemption shall be cleared through an official merchandise declaration prepared by the designated customs authority of the Air Guardianship, Land or Maritime Customs Administration, and Integrated Border Posts. For purposes of recording the official declaration, it is the responsibility of the beneficiary to present to the customs authority the detailed list of merchandise with its respective customs value. The customs authority shall digitize and upload to the computer system the aforementioned list and photocopy of the documents indicated in paragraphs b), c) and d) of Article 5 of this Regulation, which shall demonstrate compliance with the conditions set forth in that article.

Article 8.-

In order for the traveler to enjoy the benefit referred to in Article 4 of this regulation, the following conditions must be met: i. Those contained in Article 5 of this Regulation. ii. That the merchandise being imported, considering the quantity and class, shall not be destined for commercial purposes; iii. That it is not merchandise of prohibited importation;

Article 9.-

For the purpose of expediting the reception and granting preferential processing under Decree No. 185-86, the different Air Guardianships, Land and Maritime Customs Administrations, as well as the Integrated Border Posts, shall provide adequate facilities and personnel. CHAPTER III FINAL PROVISIONS

Article 10.-

The Secretary of State in the Office of Finance in coordination with the Customs Administration of Honduras shall be authorized to make the changes, modifications and/or updates that are necessary for the efficient application of this Regulation.

Article 11.-

As of the effective date of this Regulation, Agreement No. 1482-B published in the Official Gazette La Gaceta on December 10, 1986 shall be null and void.

Article 12.-

This Regulation shall take effect on the day of its publication in the Official Gazette La Gaceta. LET IT BE KNOWN AND PUBLISHED, CARLOS ALBERTO MADERO ERAZO GENERAL SECRETARY OF GOVERNMENT COORDINATION ROXANA MELANI RODRIGUEZ SECRETARY OF STATE, BY LAW

Notes

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