Shipping From Canada
to Honduras.

Documents Only

The following items may be shipped to Honduras from Canada duty-free provided they have no commercial value:

• Advertising literature, pamphlets, and price lists
• Airline tickets
• Annual reports
• Bids, proposals
• Blueprints
• Business cards
• Cheques, cash letters
• Computer print-outs
• Drawings, including sepia drawings
• Driver's licence
• Graphs
• Greeting cards, invitations
• Labels
• Maps
• Negotiable bonds, drafts
• Newspapers, periodicals, and publications
• Passports
• Photographs
• Seismic data
• Specifications sheets

The following items may be shipped to Honduras from Canada duty-free if they meet the criteria shown in the table below:

Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US

Shipping Gifts

All gift shipment to Honduras from Canada will incur duty and taxes. There are no thresholds or de minimis values below which no charges are applied.

Shipments from Individual-to-Individual

A gift shipment to an individual in Honduras from an individual in Canada will be liable to duty and tax fees no matter the value of the gift.

Shipments from Business-to-Business

Shipping a gift from a business in Canada to a business in Honduras will incur duty and taxes regardless of the value of the gift.

Shipments from Business-to-Individual

A gift shipped from a business in Canada to an individual in Honduras will have duty and taxes applied to it even if its value is small. There are no exceptions.

Gift Checklist

• A commercial invoice must be included with your shipment
• The words 'Gift Shipment' or 'Unsolicited Gift' are included on the commercial invoice, even if the shipment is sent at Christmas time (see sample)
• List the items in the parcel and write the value of each
• Sending more than one gift in the parcel? Wrap and tag each one individually.

Multiple Gifts in One Shipment

If you are sending more than one gift in one shipment, be sure to wrap and tag each one individually.

Sources:
https://www.fedex.com/en-us/ancillary-clearance-service.html

Shipping Personal Effects

Personal effects - new and used - shipped to Honduras from Canada are exempt from duty under the following situations:

• Honduran nationals can prove residence in Canada for a minimum of 24 consecutive months
• Foreigners with valid work or study permits
• Permanent residents of Honduras returning after working or studying abroad for more than 6 consecutive months

The conditions for a duty-free entry of personal effects include:

• Household goods are for personal use of the claimant or his or her family members
• The items originate from the shipper's country, i.e. Canada
• The exemption is valid for a period of up to a maximum of 1 year

Moving Temporarily

Students

Students moving temporarily to Honduras from Canada to study may ship their personal effects to Honduras exempt from duty.

Personal effects may include educational materials (paper, pens, books) as well as clothing and footwear.

Non-students

Foreigners moving to Honduras from Canada for temporary work will be granted a duty-free entry for their personal effects provided they have a valid work permit.

Moving Permanently

Honduran nationals who are returning to Honduras to live permanently may import their personal effects duty-free under the following conditions:

Permanent residents of Honduras returning after having gone to work or study abroad may ship their goods duty-free as long as they meet the following criteria:

• They have lived abroad for more than 1 year
• Unaccompanied items must enter within 3 month before or after the individual
• The maximum value of goods other than luggage is $500 USD (about $635 CAD)
• The exemption is allowed only once and must be from Nov. 15 to Jan. 15

Personal Effects Checklist

• A commercial invoice must be included with your shipment
• Commercial invoice must clearly indicate 'Personal Effects' (see sample)
• A detailed description of each item is provided

Sources:
https://www.aduanas.gob.hn/regimen-del-viajero-2/

Food, Chocolate, Candies

All food shipments to Honduras will incur duty and taxes regardless of the parcel's value. Also, a commercial invoice will be required for all food shipments.

Shipments valued at $1,000 USD or more (about $1,250 CAD) must be given formal clearance by Honduran authorities.

NOTE:
The commercial invoice must be completed in Spanish. If not, there may be delays in processing as the document is translated.

You May Ship

• Chocolate
• Candy

Do Not Ship

• Fresh or raw foods, e.g. meat, produce, cheese
• Perishables

Food, Chocolate, Candies Checklist

• Clearly indicate 'Food' on the commercial invoice in the General Description or Remarks section (see sample)
• Ensure that your food, chocolate, or candies may be imported into the country
• You are not shipping commercial quantities (for any duty & tax exemption)
• Check with your carrier that they will accept food shipments

Sources:
https://www.fedex.com/en-us/ancillary-clearance-service.html

Samples

Samples shipped to Honduras from Canada are exempt from customs duty under the Canada-honduras Free Trade Agreement (FTA).

The conditions for duty-free entry of commercial samples are as follows:

• They are shipped at no cost to the receiver for demonstration purposes (for example at fairs, international exhibitions, conventions, etc.)
• Samples have no commercial value, i.e. they are not for sale
• Labelled to indicate their non-commercial nature

NOTE:
Samples used for tasting, testing, or analysis, such as food products, beverages, perfumes, chemicals, and pharmaceuticals, are also allowed duty-free entry into Honduras. However, they must be packaged in small, non-commercial packages.

Commercial Sample Checklist

• A Commercial Invoice must be included with your shipment
• Clearly indicate 'Commercial Samples' on the commercial invoice in the General Description & Detailed Description of Goods (see sample)
• The item shipped has tearing, perforation, slashing, defacing, or has permanent marking clearing indicating the item as commercial sample

Sources:
https://www.international.gc.ca/trade-commerce/trade-agreements-accords-commerciaux/agr-acc/honduras/fta-ale/03.aspx?lang=eng
https://www.aduanas.gob.hn/wp-content/uploads/2019/12/RECAUCA.pdf [SECCIÓN VIII MUESTRAS SIN VALOR COMERCIAL Artículo 597. Muestras sin valor comercial]

Advertising Material

The Canada-honduras FTA allows duty-free entry of printed advertising materials provided:

• They are supplied at no charge
• They are imported in packets containing no more than 1 copy of each piece of item, and are not part of a larger consignment
• They will be used for promotion, publicity, and advertising
• The items have no commercial value

Advertising Material Checklist

• Commercial invoice must clearly indicate 'Promotional Material - Not for Resale' (see sample)
• A detailed description of each item is provided

Sources:
https://www.international.gc.ca/trade-commerce/trade-agreements-accords-commerciaux/agr-acc/honduras/fta-ale/03.aspx?lang=eng
https://www.aduanas.gob.hn/wp-content/uploads/2019/12/RECAUCA.pdf [CAPíTULO VII IMPORTACIÓN TEMPORAL CON REEXPORTACIÓN EN EL MISMO ESTADO SECCIÓN I DE LA IMPORTACIÓN TEMPORAL CON REEXPORTACIÓN EN EL MISMO ESTADO Artículo 424, 425]

Repairs

All repairs to equipment done in either Canada or Honduras will be duty-free as described in the Canada-Honduras Free Trade Agreement.

Items Under Warranty

Repairs of equipment done under warranty in Honduras are duty-free and will not be charged GST. Similarly, free warranty repairs done in Canada and returned to Honduras will not incur VAT.

Items No Longer Under Warranty

An item that is no longer under warranty and returns to Canada from Honduras will be charged GST. The GST will be charged on the value of the repair and any parts required for the repair.

Sending Product for Repair to Honduras

Sending equipment for repair to Honduras is straightforward and exempt from duty because of the free trade agreement between Honduras and Canada.

Returning Repaired Product to Honduras

Equipment repaired in Canada will be duty-free when it re-enters Honduras.

Repair Checklist

• Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General Description or Remarks, and include the estimated time of return(see sample)
• Include repair contract with shipment
• Serial or product number and the cost of repairs should be indicated under the Detailed Description of Goods section
• Include the original shipping documents or tracking number from when the item was first exported to Honduras or exported to Canada (depending on which case applies)
• A commercial invoice must be included with your shipment

Sources:
https://www.aduanas.gob.hn/wp-content/uploads/2019/12/RECAUCA.pdf [​​SECCIÓN II DE LA DETERMINACIÓN DEL VALOR EN ADUANA EN LAS VENTAS SUCESIVAS, LAS REIMPORTACIONES Y LAS MERCANCíAS QUE NO SON OBJETO DE VENTA Artículo 193]
https://www.international.gc.ca/trade-commerce/trade-agreements-accords-commerciaux/agr-acc/honduras/fta-ale/03.aspx?lang=eng

Temporary Imports

Goods shipped to Honduras temporarily from Canada will be exempt from duty and taxes provided they remain in Honduras no longer than 18 months.

To be eligible for the exemptions, the goods must:

• Be easily identified
• Have been shipped for a specific purpose to a particular location, for example, to be displayed at a trade show, fair, or conference
• Not have been modified except for normal wear-and-tear
• Have no commercial value

ATA Carnets

As yet, Honduras does not accept ATA Carnets for temporary imports.

Temporary Imports Checklist

• Commercial Invoice clearly stating 'Temporary Import'. This must be written in the General Description section and the Detailed Description of Goods. (see sample)
• The goods arrive and leave in the same condition, i.e. they undergo no repairs nor are they used in manufacturing
• Stay no longer than the period listed above
• Include your ATA Carnet with your shipment (if applicable)
• Include the expected return date or the date that it was originally received within the country (whichever applies)
• Any above listed items not listed in this checklist

Sources:
https://www.aduanas.gob.hn/wp-content/uploads/2019/12/RECAUCA.pdf [CAPíTULO VII IMPORTACIÓN TEMPORAL CON REEXPORTACIÓN EN EL MISMO ESTADO SECCIÓN I DE LA IMPORTACIÓN TEMPORAL CON REEXPORTACIÓN EN EL MISMO ESTADO Artículo 425, Artículo 427]
https://www.aduanas.gob.hn/wp-content/uploads/2019/12/RECAUCA.pdf [CAPíTULO IX DE LA ADMISIÓN TEMPORAL PARA PERFECCIONAMIENTO ACTIVO Artículo 466, 467, 471]

Permanent/Sold Goods

Because of the Free Trade Agreement between Honduras and Canada, most sold goods shipped to Honduras from Canada will be duty-free; however, they may incur VAT.

Occasional Shipper

If you are an occasional shipper of goods to Honduras from Canada, for example via eBay, the process is straightforward, and duty-free for most goods because of the free trade agreement between the 2 countries.

Regular shipper

If you regularly ship sold goods to Honduras, we recommend the use of a licenced Honduran customs broker.

Sources:
https://www.sefin.gob.hn/wp-content/uploads/leyes/CODIGO%20DE%20ADUANA%20UNIFORME%20CENTROAMERICANO.pdf [CAPITULO III DE LAS MODALIDADES ESPECIALES DE IMPORTACIÓN Y EXPORTACIÓN DEFINITIVA Artículo 93]
https://www.aduanas.gob.hn/wp-content/uploads/2019/12/RECAUCA.pdf [SECCIÓN VII PEQUEÑOS ENVíOS FAMILIARES SIN CARÁCTER COMERCIAL Artículo 596]