G/VAL/N/1/HND/1
6 November 2014
(14-6460)  Page: 1/4
Committee on Customs Valuation  Original: Spanish
 
  NOTIFICATION UNDER ARTICLE 22 OF THE AGREEMENT 
ON IMPLEMENTATION OF ARTICLE VII 
OF THE GENERAL AGREEMENT ON 
TARIFFS AND TRADE 1994 
HONDURAS  
The following communication, dated 13 October 2014, is being circulated at the request of the 
delegation of Honduras. 
 
_______________ 
RESOLUTION NO. 223-2008 (COMIECO-XLIX) 
THE COUNCIL OF MINISTERS FOR ECONOMIC INTEGRATION 
WHEREAS: 
The Central American Uniform Customs Code (CAU CA) forms an integral part of the Central 
American Tariff and Customs Regime established in Articles 1 and 3 of the Convention on the 
Central American Tariff and Customs Regime; 
Pursuant to Resolution No. 85-2002 of 19 June 2002, the Central American Tariff and Customs 
Council approved amendments to the Central American Uniform Customs Code; 
In accordance with Article 3 of the Protocol Amending the CAUCA, signed on 7 January 1993, 
and Article 38 of the Guatemala Protocol, the Counc il is empowered to approve and implement any 
amendments to the CAUCA that prove necessary; 
The commitment to adopt a Central American Uniform Customs Code is contained in Article XXIX 
of the General Treaty on Economic Integration and it constitutes a related instrument that is essential to the establishment and development of the Central American economic 
integration process; 
Pursuant to Articles 6 and 7 of the Convention on the Central American Tariff and Customs 
Regime, the Council of Ministers for Economic Integration (COMIECO) is responsible for managing 
and administering the Central American Tariff and Customs Regime and is empowered to take 
such decisions as are necessary for the functioning of this regime; 
In accordance with Articles 38, 39 and 55 of th e Protocol to the General Treaty on Central 
American Economic Integration (the Guatemala Protocol), as amended on 27 February 2002, 
the Council of Ministers for Economic Integratio n (COMIECO) is responsibl e for Central American 
economic integration issues and thus for adopting the administrative acts of the economic subsystem; G/VAL/N/1/HND/1 
- 2 - 
  THEREFORE: 
Pursuant to Articles 1, 3, 6 and 7 of the Conv ention on the Central American Tariff and Customs 
Regime, Article 3 of the Protocol Amending the Central American Uniform Customs Code 
of 7 January 1993, and Articles 1, 3, 5, 7, 15, 16, 36, 37, 38, 39, 46, 52 and 55 of the Protocol to 
the General Treaty on Central American Economic Integration (the Guatemala Protocol), 
HEREBY DECIDES AS FOLLOWS: 
1. The amendment to the Central American Uniform Customs Code (CAUCA) is hereby 
approved in the form in which it appears in the Annex to this Resolution. 
 2. The entry into force of the amendments to the CAUCA in countries subject to the 
Second Protocol Amending the CAUCA of 27 April 2000 shall be in accordance with the 
procedures set out in their national legislation. 
 3. Resolution No. 85-2002 of 19 June 2002 and the Annex thereto and Decision No. 01-2006 
(COMIECO-EX) of 9 May 2006 are hereby repealed. 
 4. Without prejudice to the provisions of Article 2 above, this Resolution shall enter into force 
on 25 August 2008 and shall be published by the States Parties. 
San Salvador, El Salvador, 25 April 2008 
Marco Vinicio Ruiz 
Minister of Foreign Trade 
of Costa Rica  Yolanda Mayora de Gavidia 
Minister of the Economy 
of El Salvador 
Oscar Erasmo Velásquez Rivera 
Acting Minister of the Economy 
of Guatemala  Fredis Alonso Cerrato 
Valladares 
Minister of Industry and Trade
of Honduras 
Verónica Rojas Berríos 
Deputy Minister, representing the 
Minister of Development, Industry and Trade 
of Nicaragua  
 G/VAL/N/1/HND/1 
- 3 - 
  RESOLUTION NO. 224-2008 (COMIECO-XLIX) 
THE COUNCIL OF MINISTERS FOR ECONOMIC INTEGRATION 
WHEREAS: 
The Regulations of the Central American Uniform Customs Code (RECAUCA) form an integral part 
of the Central American Tariff and Customs Regime established in Article 3 of the Convention on 
the Central American Tariff and Customs Regime; 
In accordance with Article 3 of the Protocol Amending the CAUCA, signed on 7 January 1993, 
the Council of Ministers for Economic Integration approved the amendment to the Central 
American Uniform Customs Code (CAUCA) by means of Resolution No. 223-2008 (COMIECO-XLIX) of 25 April 2008; 
To ensure the effective application of this related legal instrument, the corresponding Regulations, 
which set forth the principles and commitments in this area, need to be adopted and implemented; 
The Customs Committee, as mandated by the Council of Ministers in Article 2 of 
Decision No. 01-2006 (COMIECO-EX) of 9 May 2006 , completed work on the Regulations of the 
CAUCA, the draft version of which was presented for the opinion of the Advisory Committee on 
Economic Integration, with a new version of this legal instrument being subsequently submitted to this Body; 
In accordance with Articles 38, 39 and 55 of th e Protocol to the General Treaty on Central 
American Economic Integration (the Guatemala Protocol), as amended on 27 February 2002, the 
Council of Ministers for Economic Integration (COMIECO) is responsible for Central American 
economic integration issues and thus for adopting the administrative acts of the economic 
subsystem; 
THEREFORE: 
Pursuant to Articles 1, 3, 6 and 7 of the Conv ention on the Central American Tariff and Customs 
Regime and Articles 1, 3, 5, 7, 15, 16, 36, 37, 38, 39, 46, 52 and 55 of the Protocol to the General 
Treaty on Central American Economic Integration (the Guatemala Protocol), 
HEREBY DECIDES AS FOLLOWS: 
1. The Regulations of the Central American Uniform Customs Code (RECAUCA) are hereby 
approved in the form in which they appear in the Annex to this Resolution. 
 2. Resolution No. 101-2002 and the Annex thereto, adopted by the Central American Tariff and 
Customs Council on 12 December 2002, and Resolution No. 115-2004 and the Annex 
thereto, approved by the Council of Minister s for Economic Integration on 28 June 2004, are 
hereby repealed. In the case of Costa Rica, these Resolutions shall remain in effect until the 
CAUCA and the RECAUCA enter into force. 
 3. The RECAUCA, approved pursuant to this Resolution, shall enter into force on the same date 
as the Code in countries that, upon the entr y into force of the amendments to the CAUCA 
approved pursuant to Resolution No. 223-2008 (COMIECO-XLIX) of 25 April 2008, are subject to the Second Protocol Amending the CAUCA of 27 April 2000. 
 
4. Without prejudice to the provisions of Article 3 above, this Resolution shall enter into force 
on 25 August 2008 and shall be published by the States Parties. G/VAL/N/1/HND/1 
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  San Salvador, El Salvador, 25 April 2008 
Marco Vinicio Ruiz 
Minister of Foreign Trade 
of Costa Rica  Yolanda Mayora de Gavidia 
Minister of the Economy 
of El Salvador 
Oscar Erasmo Velásquez Rivera 
Acting Minister of the Economy 
of Guatemala  Fredis Alonso Cerrato 
Valladares 
Minister of Industry and Trade 
of Honduras 
Verónica Rojas Berríos 
Deputy Minister, representing the 
Minister of Development, Industry and Trade 
of Nicaragua 
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