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
Nicaragua customs allows the following items entry as a document
shipment:
- Airline tickets
- Annual reports
- Bids and proposals
- Cash letters
- Cheques
- Credit cards
- Drawings
- Driver's licence
- Greeting cards and invitations
- Intercompany mail
- Manuscripts
- Passports and visa applications
- Periodicals
- Price lists
Provided the following items abide by the criterion shown, they will
be allowed entry into Nicaragua as a document shipment:
Document Type | Restriction |
Envelopes | They must be blank |
Manuals | If they are of a technical nature |
Newsletters | Company material with a maximum shipment weight of 3 kg |
Traveller's cheques | Only if they are used |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
Shipping Gifts
Gift shipments entering Nicaragua will incur duty and taxes. However,
a small shipment to a family member in Nicaragua may be sent without a
commercial invoice provided:
- The recipient is a person not a corporation
- It has been 6 months since the recipient received the last shipment
- The amount of goods in the shipment is too small to be used for
commercial purposes
Shipments from Individual-to-Individual
A gift shipment to an individual in Nicaragua from an individual in
Canada will be liable to duty and tax charges. But if a family member
in Canada sends a small parcel to a family member in Nicaragua, no
commercial invoice is required if the recipient:
- Is a person, i.e. it cannot be a corporation
- Has not received a parcel for at least 6 months from the same sender
- Cannot sell the goods because the amount in the shipment is too for
a commercial purpose
Shipments from Business-to-Business
A gift shipment from a business in Canada to a business in Nicaragua
will incur taxes and duty regardless of its value.
Shipments from Business-to-Individual
A gift shipment destined for an individual in Nicaragua from a
business in Canada will be charged duty and customs even if it is a
trivial amount.
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 |
Miguel ángel Asturias Calle 24 3-81 Nicaragua City 01001 Nicaragua
Phone: +502 2208 7777 | 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
All gift shipments, whether containing 1 gift or multiple, will incur
duty and taxes. Be sure to wrap and tag each gift separately.
Sample Commercial Invoice for Gifts
Ship To | Invoice |
Miguel Ángel Asturias Calle 24 3-81 Nicaragua City 01001 Nicaragua
Phone: +502 2208 7777 | 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: $89.98 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
http://legislacion.asamblea.gob.ni/normaweb.nsf/($all)/069e934bfc8dd587062574de0069c963?opendocument
Shipping Personal Effects
Citizens of Nicaragua returning to their country permanently may ship
their personal effects exempt from duties and importation taxes
provided:
- They have lived outside of Nicaragua for a minimum of 2 years
- The value of the goods is $20,000 USD or less (about $25,000 CAD)
Household goods and personal effects may be used or new, and include
the following:
- Appliances and furniture
- Kitchen equipment and dining room ware
- Bedding, linen, pillows
- Decorations, artwork, rugs
NOTE:
Tools and instruments used
for a trade or profession will incur duty and taxes.
Canadian Citizens
Canadian citizens who choose to retire permanently to Nicaragua with
their personal effects will be able to do so exempt from duty and tax
charges.
The conditions for the exemption include:
- The shipment has a CIF value of $20,000 USD or less (about $25,000
CAD)
- The owner of the goods has a permanent pension of at least $600 USD
per month (about $750 CAD)
- The retiree has a Nicaraguan residency card
Moving Temporarily
Students
There is no information available at this time concerning students
moving to Nicaragua with their personal effects to attend school.
Non-students
Non-students who are moving to Nicaragua temporarily, for instance in
a rented house, may enter if:
- They have a Nicaraguan residency card
- They earn a permanent, monthly, and stable income of $750 USD or
more (about $950 CAD)
- Their shipment of personal effects has a CIF value of no more than
$20,000 USD (about $25,000 CAD)
Moving Permanently
Nicaraguans returning to Nicaragua permanently may ship their personal
effects without duty and taxes being charged if:
- The value of the shipment is a maximum of $20,000 USD (about $25,000
CAD)
- They have lived outside of Nicaragua for 24 months or more
- The shipment DOES NOT contain instruments or tools for the practice
of a trade or profession
The following items are allowed duty and tax exemption:
- Rugs, artwork, and other decorations
- Furniture and appliances
- Bed linen, pillows, towels, etc.
- Materials and equipment for preparing, cooking, and serving food
Canadian citizens who move to Nicaragua permanently may do so with
their personal effects exempt from duty and taxes provided:
- They earn a minimum of $600 USD per month (about $750 CAD) from a
government or otherwise reputable pension
- The CIF value of the shipment is no more than $20,000 USD (about
$25,000 CAD)
- They hold a Nicaraguan residency card
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 - brand, model,
serial number, country of origin
- For temporary residents and Canadians moving permanently to
Nicaragua, a Nicaraguan residency card is required
Sources:
https://migracionesnicaragua.files.wordpress.com/2011/03/ley-535-ley-especial-de-incentivos-migratorios-para-los-nicaragueses-residentes-en-el-extranjero.pdf
https://www.fidi.org/sites/default/files/public/2021-06/NICARAGUA%20Import%20-%20FIDI%20Custom%20Guide.pdf
Sample Commercial Invoice for Personal Effects
Ship To | Invoice |
Miguel Ángel Asturias Calle 24 3-81 Nicaragua City 01001 Nicaragua
Phone: +502 2208 7777 | 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
Most foodstuffs entering Nicaragua will require permits from the
Nicaraguan Ministry of Health and the Ministry of Agriculture.
You May Ship
Do Not Ship
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
Sample Commercial Invoice for Food, Chocolate, Candies
Ship To | Invoice |
Miguel ángel Asturias Calle 24 3-81 Nicaragua City 01001 Nicaragua
Phone: +502 2208 7777 | 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: $20.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Samples
Commercial samples may enter Nicaragua exempt from duties provided
they are sent to recipients at no cost to them for the purposes of
demonstrating or publicising products. They must have no commercial
value either because of their size or quantity when shipped or they
have been physically marked or rendered unusable.
Commercial samples may include perfumes, chemicals, pharmaceuticals,
beverages, and food items that will be destroyed upon use because of
being:
- Analysed
- Tested
- Or otherwise sampled
Samples of consumables must be shipped in small containers that are
clearly only for sampling and have no value as a sold item.
Commercial Sample Checklist
- A Commercial Invoice must be included with your shipment
- Clearly indicate 'Commercial Samples' on the commercial invoice in the
General Description & Detailed Description of Goods (see sample)
- The item shipped has tearing, perforation, slashing, defacing, or has
permanent marking clearing indicating the item as commercial sample
Sources:
http://legislacion.asamblea.gob.ni/normaweb.nsf/($all)/069e934bfc8dd587062574de0069c963?opendocument
Sample Commercial Invoice for Commercial Sample
Ship To | Invoice |
Miguel Ángel Asturias Calle 24 3-81 Nicaragua City 01001 Nicaragua
Phone: +502 2208 7777 | 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: $20.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Advertising Material
Advertising may be admitted into Nicaragua duty-free as a temporary
importation if it is destined for:
- Exhibition at conventions, international trade fairs, or meetings
- Display without being sold
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
Sources:
http://legislacion.asamblea.gob.ni/normaweb.nsf/($all)/069e934bfc8dd587062574de0069c963?opendocument
Sample Commercial Invoice for Promotional Material
Ship To | Invoice |
Miguel Ángel Asturias Calle 24 3-81 Nicaragua City 01001 Nicaragua
Phone: +502 2208 7777 | 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
If repairs to equipment or machinery are carried out in Canada under a
warranty time period, duty will be incurred only on the expenses not
covered by the guarantee's conditions.
However, if the goods are not covered by a warranty, then duty will be
applied to the cost of parts, labour for the repair itself, and on any
other charges incurred by the process, for example insurance,
packaging, and transportation.
Items Under Warranty
Equipment repaired under warranty in Canada will be exempt from duty
charges when it re-enters Nicaragua if there was no charge for the
work done. Also, the equipment must be returned to Canada within the
time allotted for a temporary export.
Items No Longer Under Warranty
Equipment no longer under warranty that is repaired in Canada will
incur duty when it returns to Nicaragua. Duty will be applied to
labour and parts as well as to charges for packaging, freight, and
insurance.
Sending Product for Repair to Nicaragua
When equipment or machinery is sent to Nicaragua for repairs, it is
accepted under the country's inward processing rules, which allow
duty-free work to be done. Also, the equipment must leave the country
for Canada within 12 months of its entry.
Returning Repaired Product to Nicaragua
Non-warranty items repaired in Canada will incur Nicaraguan duty on
the cost of the repair - parts and labour - and on any fees for
insurance, packaging, and freight.
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 Nicaragua or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
Sources:
http://legislacion.asamblea.gob.ni/normaweb.nsf/($all)/069e934bfc8dd587062574de0069c963?opendocument
Sample Commercial Invoice for Warranty Repair
Ship To | Invoice |
Miguel Ángel Asturias Calle 24 3-81 Nicaragua City 01001 Nicaragua
Phone: +502 2208 7777 | 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: $163.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Temporary Imports
Goods entering Nicaragua as a temporary import may do so duty-free and
for a maximum period of 6 months. (A security bond will be required to
cover duties owed.)
Items that are allowed temporary entry include:
- Goods for display at conventions, meetings, international trade
fairs
- Commercial samples (must be in a reasonable quantity)
- Equipment and materials for artistic presentations or sporting
events
- Machinery and equipment that promote technology, science, or
education
- Material that promotes tourism
ATA Carnets
Nicaraguan authorities do not recognise ATA Carnets for temporary
imports.
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
http://legislacion.asamblea.gob.ni/normaweb.nsf/($all)/069e934bfc8dd587062574de0069c963?opendocument
Sample Commercial Invoice for Temporary Imports
Ship To | Invoice |
Miguel Ángel Asturias Calle 24 3-81 Nicaragua City 01001 Nicaragua
Phone: +502 2208 7777 | 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
All sold goods arriving in Nicaragua will incur duty and VAT upon
entry into the country. There are no thresholds below which customs
fees are waived. If a shipment has a value of not more than CA$1,000
(about $1,250 CAD), they may enter Nicaragua without employing a
licenced customs broker.
Occasional Shipper
Shipments of sold goods to Nicaragua via parcel couriers may enter
without the use of a licenced customs broker if their value is
CA$1,000 or less (about $1,250 CAD).
Regular shipper
If you regularly ship sold goods to Nicaragua that have a value of
CA$1,000 (about $1,250 CAD), they must be cleared by a licenced
customs broker.
Sources:
http://legislacion.asamblea.gob.ni/normaweb.nsf/($all)/069e934bfc8dd587062574de0069c963?opendocument
https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=q:/WT/TPR/S404R1.pdf&Open=True Sample Commercial Invoice for Permanent/Sold Goods
Ship To | Invoice |
Miguel Ángel Asturias Calle 24 3-81 Nicaragua City 01001 Nicaragua
Phone: +502 2208 7777 | 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 |