Types of Shipments
Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
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:
Item | Restriction |
Envelopes, stationery | Must be blank |
Intercompany data on CD-rom/disc | Cannot be software; data must have no commercial value |
Forms | Only if blank |
Newsletters | Only intercompany documents for use within the company |
Traveller's cheques | Maximum of 1 and must have been used |
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.
Sample Commercial Invoice for Gifts
Ship To | Invoice |
Lucila Gamero de Medina Avenida Miguel Cervantes Tegucigalpa
Phone: +504 2222-8577 | Carrier tracking number: 736534736 General Description: Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None Total number of packages: 1 Reason for export: Gifts Contact Name: James Smith
| Total Invoice Amount: $79.99 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
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.
Sample Commercial Invoice for Gifts
Ship To | Invoice |
Lucila Gamero de Medina Avenida Miguel Cervantes Tegucigalpa
Phone: +504 2222-8577 | Carrier tracking number: 736534736 General Description: Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None Total number of packages: 1 Reason for export: Gifts Contact Name: James Smith
| Total Invoice Amount: $89.98 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
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/
Sample Commercial Invoice for Personal Effects
Ship To | Invoice |
Lucila Gamero de Medina Avenida Miguel Cervantes Tegucigalpa
Phone: +504 2222-8577 | Carrier tracking number: 736534736 General Description: Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Personal Effects Contact Name: James Smith
| Total Invoice Amount: $678.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
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
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
Sample Commercial Invoice for Food, Chocolate, Candies
Ship To | Invoice |
Lucila Gamero de Medina Avenida Miguel Cervantes Tegucigalpa
Phone: +504 2222-8577 | Carrier tracking number: 736534736 General Description: Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Permanent / Sold Contact Name: James Smith
| Total Invoice Amount: $20.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
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]
Sample Commercial Invoice for Commercial Sample
Ship To | Invoice |
Lucila Gamero de Medina Avenida Miguel Cervantes Tegucigalpa
Phone: +504 2222-8577 | Carrier tracking number: 736534736 General Description: Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Commercial Sample Contact Name: James Smith
| Total Invoice Amount: $20.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
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]
Sample Commercial Invoice for Promotional Material
Ship To | Invoice |
Lucila Gamero de Medina Avenida Miguel Cervantes Tegucigalpa
Phone: +504 2222-8577 | Carrier tracking number: 736534736 General Description: Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Promotional Material Contact Name: James Smith
| Total Invoice Amount: $163.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
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
Sample Commercial Invoice for Warranty Repair
Ship To | Invoice |
Lucila Gamero de Medina Avenida Miguel Cervantes Tegucigalpa
Phone: +504 2222-8577 | Carrier tracking number: 736534736 General Description: Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Warranty Repair Contact Name: James Smith
| Total Invoice Amount: $163.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
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]
Sample Commercial Invoice for Temporary Imports
Ship To | Invoice |
Lucila Gamero de Medina Avenida Miguel Cervantes Tegucigalpa
Phone: +504 2222-8577 | Carrier tracking number: 736534736 General Description: Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Temporary Imports Contact Name: James Smith
| Total Invoice Amount: $1032.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
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]
Sample Commercial Invoice for Permanent/Sold Goods
Ship To | Invoice |
Lucila Gamero de Medina Avenida Miguel Cervantes Tegucigalpa
Phone: +504 2222-8577 | Carrier tracking number: 736534736 General Description: Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Permanent/Sold Contact Name: James Smith
| Total Invoice Amount: $1980.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |