G/VAL/N/2/HND/1  
6 November 2014  
(14-6480)  Page: 1/5  
Committee on Customs Valuation  Original: Spanish  
 
  INFORMATION ON IMPLEMENTATION AND ADMINISTRATION 
OF THE AGREEMENT ON CUSTOMS VALUATION 
CHECK-LIST OF ISSUES 
HONDURAS  
The following communication, dated 13 October 2014, is being circulated at the request of the 
delegation of Honduras. 
 
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In accordance with the Decision adopted by the Committee on Customs Valuation 
(document G/VAL/5), I have the honour to noti fy the Committee of the Honduran Government's 
replies to the questions in the check-list of  issues concerning the implementation and 
administration of the Agreement on Customs Valuation.  
1. Questions concerning Article 1: (a)  Sales between related persons: 
(i) Are sales between related person s subject to special provisions? 
In this regard, there are no special provisions other than those contained in the Agreement. (ii)  Is the fact of intercompany prices prima facie  considered as grounds for 
regarding the respective prices as being influenced? 
While the Agreement establishes that the fact of being related does not constitute grounds 
for rejecting the declared value, the customs administration has, on certain occasions, 
where lower values have been declared in comparison to imports of identical or similar 
goods, applied Decision 6.1. and Articles 204 and 205 of the Implementing Regulations for 
the Central American Uniform Customs Code (RECAUCA), which concern the procedure followed in the event of doubts regarding data and documents, and the submission of 
additional information. 
(iii) What is the provision for giving the communication of the aforementioned 
grounds in writing if the import er so requests? (Article 1.2(a)) 
Where doubt exists as to whether or not the relationship has influenced the price, 
the customs official shall follow, in accordance with Articles 204 and 205 of the RECAUCA, 
the procedure established in internal circular DEI-DL-SVA-20-2012 (Instructions for completing information requirement and declared value admissibility and inadmissibility 
forms), with a view to ensuring that the im porter provides the evidence and additional 
information that will dispel any reasonable doubt as to the declared value. The above-mentioned circular is attached. G/VAL/N/2/HND/1 
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  (iv)  How has Article 1.2(b) been implemented? 
As established in the Agreement, by accept ing the declared transaction value where the 
evidence or additional documentation requested dispels any reasonable doubt as to the declared value; otherwise, in accordance with paragraphs (i), (ii) and (iii) of that Article. 
(b) Price of lost or damaged goods: 
Are there any special provisions or practical arrangements concerning the 
valuation of lost or damaged goods? 
There are no such special provisions or practical arrangements, except for goods that have 
entered under a duty suspension regime, in which case they are valued on the basis of the transaction value declared at the time of their importation, with a depreciation percentage for machinery and vehicles. 
2. How has the provision of Article 4 to a llow the importer an option to reverse the 
order of application of Articl es 5 and 6 been implemented? 
Pursuant to Article 195 of the RECAUCA, the or der of application of the valuation methods 
established in Articles 5 and 6 of the Agreem ent shall be reversed, as provided for in 
Article 4 of the Agreement, only when the cu stoms authority grants the request submitted 
by the importer. 
3. How has Article 5.2 been implemented? 
Honduras is not currently implementing the provisions of this paragraph. 
4. How has Article 6.2 been implemented? 
Honduras is not currently implementing the provisions of this paragraph. 
5. Questions concerning Article 7: 
(a)  What provisions have been made for making value determinations pursuant to 
Article 7? 
The valuation method established in Article 7 shall be used to determine the value of used 
goods as it allows a certain amount of flexibility. It shall also be used to determine the customs value when the transaction value is rejected and the value cannot be determined 
by applying the subsequent methods successively and exclusively. 
(b)  What is the provision for informing th e importer of the customs value determined 
under Article 7? 
At the importer's request, and pursuant to Article 16 of the Agreement, the importer shall be 
informed in writing of the method used to determine the customs value of his goods. 
This notification is, however, implicit in the procedure for doubts as to value, established in 
internal circular DEI-DL-SVA-20-2012. 
(c)  Are the prohibitions found in Article 7.2 delineated? 
The prohibitions in Article 7.2 of the Agreement are considered to be adequate to ensure the 
implementation of this provision. G/VAL/N/2/HND/1 
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  6. How have the options found in Article 8. 2 been handled? In the case of f.o.b. 
application, are ex-factory prices also accepted? 
In accordance with our national and regional regulations, the costs and charges referred to 
in Article 8.2 are mandatory in our country an d are therefore required for the determination 
of the taxable base for the calculation of import duties and taxes. 
7. Where is the rate of exchange pub lished, as required by Article 9.1? 
On the website of the Central Bank of Honduras ( http://www.bch.hn/index.php ). 
8. What steps have been taken to ensure co nfidentiality, as required by Article 10? 
All information supplied to the Customs Service by importers or external users shall be kept 
under acceptable conditions of confidentiality and shall not be disclosed without the specific permission of whoever provided it or unless required for fiscal purposes by the competent 
bodies. The Tax Code guarantees confidentiality. 
9. Questions concerning Article 11: (a) What rights of appeal are open to the importer or any other person? 
In the first instance, importers have the right to appeal, without penalty, in accordance with 
the procedure established in internal circul ar DEI-DL-SVA-20-2012, if they can prove, 
through additional information, that the declared  value is indeed the price paid or payable. 
Where they cannot do this, the transaction va lue will be rejected and the corresponding 
adjustment will be made. Once the importer has made the relevant payment, he will be entitled to the remedies of review and appeal established in Articles 127 of the CAUCA and Articles 623, 625 and 626 of the RECAUCA. 
10. Provide information on the publicat ion, as required by Article 12, of: 
All information pertaining to relevant national laws, regulations, decisions and circulars, 
and any other related information, is published on the website of the Executive Directorate 
of Revenue (DEI) ( http://www.dei.gob.hn/website/index.php ). The Customs Revenue 
Directorate forms part of this institution. 
11. Questions concerning Article 13: 
(a)  How is the obligation of Article 13 (last sentence) being dealt with in the 
respective legislation? 
This provision is set forth in regional regulations, i.e. Article 351 (Authorization of release 
subject to security) of the RECAUCA, which reads as follows: 
"Article 351. Authorization of release subject to security. The declarant or his 
representative shall apply to the Customs Authority for authorization of release subject to a security, pursuant to Article 350(c) of these Regulations. 
The Customs Authority or the competent bo dy, where appropriate, shall enforce the 
security ex officio, when a final assessment is made of the taxes due and they are not paid within the relevant legal time-limit. 
The Customs Services shall decide on other ways of authorizing release subject to the 
posting of a security. 
At all events, authorization of release subject to security shall not be granted when 
that authorization entails derogation from non-tariff restrictions and regulations." G/VAL/N/2/HND/1 
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  (b) Have additional explanations been laid down? 
No additional explanations have been laid down. 
12. Questions concerning Article 16: (a)  Does the respective national legisl ation contain a provision requiring customs 
authorities to give an explanation in writing as to how the customs value was 
determined? 
Article 207 (Request for an explanation of the method applied) of the RECAUCA establishes 
the following: "For the purposes of Article 16 of the Agreement, the importer may request, 
within the three days following the date of no tification of the customs value determined by 
the Customs Authority, an explanation regarding the method used as the basis for determining the customs value of the importer's  goods. The Customs Authority shall respond 
within the ten days following the date of receip t of the request. Both the importer's request 
and the Customs Authority's reply must be done in writing or by the means specified by the 
Customs Service." 
(b) Are there any further regulations co ncerning an above-mentioned request? 
In addition to the above, internal circular DEI-DL-SVA-20-2012. 
13. How have the Interpretative Notes of the Agreement been included? 
They have not been expressly included; however, Article 44 of the CAUCA establishes the 
following: "The customs value constitutes the tax base for levying import duties on goods being imported or definitively imported into customs territory of State Parties. The customs value shall be determined pursuant to the Agr eement on Implementation of Article VII of the 
General Agreement on Tariffs and Trade 1994 and the provisions of the corresponding 
chapter of the Regulations. The customs value shall apply to goods being imported or definitively imported, whether taxable or not." 
In this respect, it is understood that these In terpretative Notes were included together with 
the Agreement and they shall be taken into account to ensure a better interpretation thereof. 
14. How have the provisions of the Decision  on the Treatment of Interest Charges in 
the Customs Value of Imported Goods been implemented? 
As regards the treatment of interest charge s in the customs value of imported goods, 
Article 190 (Charges for interest) of the RECAUCA establishes the following: "Charges for 
interest under a financing arrangement entered into by the buyer and relating to the 
purchase of imported goods shall not be regard ed as part of the customs value, provided 
that: 
(a) the charges are distinguished from the price actually paid or payable for the goods; 
 
(b) the financing arrangement was made in writing; 
 
(c) where required, the buyer can demonstrate that: (i) such goods are actually sold at 
the price declared as the price actually paid or payable; and (ii) the claimed rate of interest does not exceed the level for such transactions prevailing in the country 
where, and at the time when, the financing was provided. 
The Decision shall apply regardless of whether the finance is provided by the seller, a bank 
or another natural or legal person. It shall also apply, if appropriate, where goods are valued 
under a method other than the transaction value. G/VAL/N/2/HND/1 
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  15. For those countries applying paragraph 2 of the Decision on the Valuation of 
Carrier Media Bearing Software for Data  Processing Equipment, how have the 
provisions of this paragraph been implemented? 
- For all questions listed above, an indica tion of the references is requested. 
Honduras is not currently implementing this paragraph and only takes into account the cost 
or value of the carrier medium itself. 
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