Decree 164-2020
Congreso Nacional
- Decree: 164-2020
- Published: December 5, 2020
- Issuing body: Congreso Nacional
- Gazette: 35,450
- Category: Financial & Tax
Summary
This decree establishes the "El Golosón" Air Customs Office at the International Airport in La Ceiba, Atlántida, to control and facilitate international air cargo trade. It allocates funds and assigns responsibilities to state institutions to build, operate, and maintain this terminal, improving tax collection and state revenues.
Considerations
Whereas the State of Honduras must exercise sovereignty in the territories of its existence, strengthening economic development with infrastructure works that benefit communities for the progress and collective development of the country's inhabitants.
Whereas the Government of the Republic of Honduras must invest in customs facilities to improve the State's tax collections and income generated by foreigners transiting through its territory, as well as to facilitate Commerce in all its modalities.
Whereas it is incumbent upon the Customs Administration to require and verify compliance with the elements that determine the customs tax obligation arising from the entry, permanence, and exit of merchandise and means of transport from the customs territory, an attribution that is essentially carried out through the country's customs houses; therefore, in observance of the requirements of International Commerce and in order to facilitate obligated parties in the fulfillment of their tax obligations, it is of imminent necessity to create an air cargo terminal with a customs facility at the GOLOSÓN International Airport, in the municipality of La Ceiba, department of Atlántida.
Whereas in accordance with Article 205, attribution 1) and 42) of the Constitution of the Republic, it is the authority of the National Congress to: Create, decree, interpret, reform, and repeal laws; likewise, it corresponds to the National Congress to authorize ports, create and suppress customs houses and free zones at the initiative of the Executive Branch.
Articles
To create the Air and Multimodal Customs Authority denominated AIR CUSTOMS "EL GOLOSÓN", which shall be located in the vicinity of the International Airport in the municipality of La Ceiba, in the department of Atlántida.
The Secretary of State in the Office of Finance is authorized to conduct all necessary budgetary and financial operations for the reorientation of the General Budget of Income and Expenditures of the Republic, for the Fiscal Year 2020, in order to allocate funds for the operation of the Air and Multimodal Customs Authority denominated AIR CUSTOMS "EL GOLOSÓN". Likewise, in the event it is necessary, for the assignment of required administrative and technical personnel; as well as the equipment for its operation beginning in Fiscal Year 2020.
The Honduran Customs Administration is responsible for the proper functioning of the El Golosón Air Customs Authority and the application and execution of customs policies that facilitate control in International Commerce, which shall result in the efficient collection of taxes by the State of Honduras.
To authorize the Secretary of State in the Offices of Infrastructure and Public Services (INSEP) to, jointly with the Honduran Customs Administration, conduct the necessary administrative actions for the construction, operation, and maintenance of the Golosón cargo terminal, which shall be used to receive, store, and safeguard merchandise that is deposited.
The institutions responsible for the administration of the International Airport El Golosón must provide the territorial facilities and the necessary budgetary counterparts for the construction of the cargo terminal of said Airport, which shall be administered by an auxiliary of the public customs function in the modality of public deposit.
The consignee of the Project, to which the two (2) preceding articles refer, must comply with all general and specific obligations contained in the Central American Customs Code and its Regulation, the Customs Law, and other applicable provisions as an auxiliary of the public customs function as a temporary customs deposit.
This Decree shall take effect on the day of its publication in the Official Journal "La Gaceta". Given in the city of Tegucigalpa, municipality of the Central District, in the Session held in Virtual modality, on the third day of the month of December of two thousand twenty. MARIO ALONSO PÉREZ LÓPEZ PRESIDENT JOSÉ TOMÁS ZAMBRANO MOLINA SECRETARY ROSSEL RENÁN INESTROZA MARTÍNEZ SECRETARY To the Executive Branch. Therefore: Let it be executed. Tegucigalpa, M.D.C., 05 December 2020 JUAN ORLANDO HERNÁNDEZ ALVARADO PRESIDENT OF THE REPUBLIC THE SECRETARY OF STATE IN THE OFFICE OF FINANCE MARCO ANTONIO MIDENCE MILLA
Related laws
- Decreto Legislativo No. 164-2020 — Crear la Aduana Aérea y Multimodal denominada ADUANA AÉREA EL GOLOSÓN (Decree 164-2020, 2020)
- Decreto Legislativo No. 4-2019 — Reforma al Decreto No. 180-2018 sobre Presupuesto General de Ingresos y Egresos del Ejercicio Fiscal 2019 — This decree modifies Honduras's budget for 2019, adjusting how public resources are spent across different government institutions. It authorizes borrowing operations, reorganizes contracting and spending procedures, and allows fund transfers to municipalities for infrastructure projects such as water, electricity, and roads. (Decree 4-2019, 2019)
- Legislative Decree No. 278-2013 Establishing the Subsidy for Electric Energy Consumers — This law establishes a monthly subsidy of 120 lempiras for residential electricity consumers who use up to 75 kWh. The subsidy benefits low-income households that have historically received state support, reducing the impact of rate increases on their electricity bills. (Decree 278-2013, 2019)
- Decreto Legislativo — Disposiciones Generales del Presupuesto de Ingresos y Egresos de la República, Ejercicio Fiscal 2017
- Decreto Legislativo No. 171-2016 — Disposiciones Generales del Presupuesto General de Ingresos y Egresos de la República 2017 (Decree 171-2016, 2016)