Decree 86-2021
Congreso Nacional
- Decree: 86-2021
- Published: October 13, 2021
- Issuing body: Congreso Nacional
- Gazette: 35,745
- Category: Financial & Tax
Summary
This decree establishes Palmerola Customs within the International Airport of Palmerola in Comayagua. The customs office will control international trade, collect customs duties, and handle operations for goods and transportation entering and leaving the country. The government will allocate funds and staff for it to operate starting October 2021.
Considerations
Whereas by Decree No. 71-2016 approved on the 2nd day of the month of June of the year 2016 and published in the Official Gazette "La Gaceta" on June 15, 2016, Edition No. 34,060, the "Concession Contract for the Design, Construction, Financing, Operation and Maintenance of the Palmerola International Airport of the Republic of Honduras" was approved in all and each one of its parts, with its respective annexes, executed on March 31, 2016, between the State of Honduras through the Commission for the Promotion of Public Private Alliance (COALIANZA), as structurer, the State Secretariat in the Offices of Infrastructure and Public Services (INSEP), as grantor, and the Special Purpose Mercantile Company called Palmerola International Airport Sociedad Anónima de Capital Variable, as concessionaire, in the terms approved by the President of the Republic in Council of State Secretaries through Executive Decree Number PCM-016-2016, approved on the 2nd day of the month of March of the year 2016, published in the Official Gazette "La Gaceta" on March 17, 2016, Edition No. 33,987, with the modifications of the clauses agreed between the parties in Executive Decree No. PCM-041-2016 approved on May 31, 2016, sent to the National Congress on June 1, 2016, published in the Official Gazette "La Gaceta" on June 9, 2016, Edition No. 34,055.
Whereas the aforementioned International Airport located in the locality of Palmerola, Department of Comayagua, has buildings intended for the provision of airport services and non-airport services; services within which those related to air operations for the transport of passengers, the loading and unloading of aircraft are cited.
Whereas it is the power of the Customs Administration of Honduras to control international commerce and collect the taxes to which the entry or exit of merchandise is subject in accordance with the different established regimes; as well as the entry, permanence, and exit of means of transport, and for these purposes must have customs zones and enabled places where customs controls and operations can be exercised.
Whereas the power aforementioned is exercised through the customs authorities, these constituting the administrative services responsible for the application of customs legislation, facilitating those subject to tax obligations the fulfillment of their tax and non-tax obligations, which shall be done through the creation of administrative offices called Customs.
Whereas in accordance with Article 205, Attribution 1) and 42) of the Constitution of the Republic, it is within the power of the National Congress: Create, decree, interpret, reform and repeal laws; likewise, it is incumbent upon it to Authorize ports, create and eliminate customs and free trade zones at the initiative of the Executive Branch.
Whereas in accordance with the Administrative Procedure Law, competence may be delegated from the superior body to an inferior body in certain matters.
Whereas in order to expedite public administration, State Secretaries may delegate to officials and employees the exercise of the power to decide in certain matters or in specific cases, the signature of certain documents.
Whereas it is the competence of the State Secretariat in the Office of Economic Development, the formulation and execution of policies related to internal mechanisms for the commercialization of goods and services and ensuring adequate supply conditions, in coordination with other corresponding government agencies.
Whereas in accordance with Ministerial Agreement No. 009-2015 dated January 21, 2015 and 042-2016 of June 21, 2016, the importation of onions under the tariff items 0703.10.11.00; 0703.10.12.00; and 0703.10.13.00 of the Central American Import Tariff (ACI) requires the issuance of an import license issued by this State Secretariat, being one of the requirements for the issuance of said automatic licenses.
Whereas in order to supply the national market it is necessary to complement the supply of onions with
Articles
Create the Customs Authority denominated "PALMEROLA CUSTOMS", which is located within the facilities of the Palmerola International Airport, in the locality of Palmerola, Department of Comayagua.
It is the responsibility of the Honduran Customs Administration for the proper functioning of PALMEROLA CUSTOMS, exercising the powers and faculties established in the Central American Uniform Customs Code (CAUCA), Regulations of the Central American Uniform Customs Code (RECAUCA), Tax Code, Customs Law and other laws and regulations related to customs matters, with the objective of control and simplification, thus fulfilling its mission of facilitating international trade and the management of collection of legally established taxes. In PALMEROLA CUSTOMS all customs operations shall be carried out in the different authorized regimes; likewise, a temporary deposit shall be established for the optimal provision of services to the different users, which must be duly authorized by the Honduran Customs Administration.
The Concessionaire must comply with the provisions of applicable laws and regulations in customs matters, and must fulfill all obligations corresponding to the exercise of its activities at the Airport.
The Secretary of State in the Office of Finance (SEFIN) is authorized to carry out all necessary budgetary and financial operations for the reorientation of the General Budget of Income and Expenditures of the Republic for Fiscal Year 2021, in order that funds be allocated for the operation of PALMEROLA CUSTOMS; likewise, in case it is necessary, so that administrative and technical personnel required, as well as equipment for its operation as of October 2021, may be assigned.
Authorize the Secretary of State in the Office of Infrastructure and Public Services (INSEP) to, jointly with the Honduran Customs Administration, carry out the necessary administrative actions for the construction, operation and maintenance of PALMEROLA CUSTOMS.
This Decree shall enter into force as of the day of its publication in the Official Gazette "La Gaceta". Done in the city of Tegucigalpa, municipality of the Central District, in the Session held by the National Congress in a Virtual manner, on the twenty-eighth day of the month of September of two thousand twenty-one. 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., October 11, 2021 JUAN ORLANDO HERNÁNDEZ ALVARADO PRESIDENT OF THE REPUBLIC THE SECRETARY OF STATE IN THE OFFICE OF INFRASTRUCTURE AND PUBLIC SERVICES (INSEP) ROBERTO ANTONIO PINEDA RODRÍGUEZ Secretariat of Economic Development MINISTERIAL AGREEMENT No. 166-2021 THE SECRETARIAT OF ECONOMIC DEVELOPMENT, WHEREAS: That in accordance with the Administrative Procedure Law, competence may be delegated from the superior body to a lower body in specific matters. WHEREAS: That in order to expedite public administration, the Secretaries of State may delegate to officials and employees the exercise of the power to decide in specific matters or in concrete cases, the signature of certain documents. WHEREAS: That it is within the competence of the Secretary of State in the Office of Economic Development the formulation and execution of policies related to internal mechanisms for the marketing of goods and services and to ensure adequate conditions of supply, in coordination with the corresponding governmental agencies. WHEREAS: That in accordance with Ministerial Agreement No. 009-2015 of January 21, 2015 and 042-2016 of June 21, 2016, the importation of onion under tariff items 0703.10.11.00; 0703.10.12.00; and 0703.10.13.00 of the Central American Import Tariff (ACI) requires the issuance of an import license issued by this Secretary of State, one of the requirements for the issuance of such automatic licenses. WHEREAS: That in order to supply the national market it is necessary to supplement the supply of onion with
Related laws
- Decreto Legislativo No. 86-2021 — Aprobación de modificaciones al Contrato de Concesión del Aeropuerto Internacional de Palmerola (Decree 86-2021, 2021)
- Decreto Legislativo No. 86-2021 — Creación de la Aduana Palmerola (Decree 86-2021, 2021)
- Decreto Ejecutivo No. PCM-111-2021 — Autorizar a la Secretaría de Estado en el Despacho de la Presidencia remita al Congreso Nacional iniciativa de Ley sobre Sentencias de la Corte Internacional de Justicia (Decree PCM-111-2021, 2021)
- Executive Decree PCM-099-2021 by which the State Secretariat in the Office of Infrastructure and Public Services is instructed for the repair of the airfield pavements of Toncontín Airport — This decree orders the Infrastructure Ministry to urgently repair pavements, lighting, and signage at Toncontín Airport to ensure flight safety. It simultaneously authorizes the transition of operations to Palmerola Airport and the acquisition of specialized equipment needed for both airports. (Decree 71-2016, 2021)
- Resolución No. 1091-2021 — Concesión de Personalidad Jurídica a Junta Administradora de Agua Potable y Saneamiento de Colonia El Buen Samaritano (Decree 1091-2021, 2021)