Honduras Tariff 2026: Stay Compliant, Reduce Costs

Honduras Customs Duties Summary

Honduras employs the Central American Import Tariff (SAC) system, assessing duties primarily on the CIF (Cost, Insurance, and Freight) value of imported goods. While the CAFTA-DR agreement eliminates tariffs on approximately 80% of U.S. industrial and consumer goods, importers must still account for the Impuesto Sobre Ventas (ISV) and specific consumption taxes. The structure is designed to facilitate regional trade while securing revenue through consumption-based taxation.

• Ad Valorem Duty (DAI): This is the standard import tariff calculated as a percentage of the CIF value, though many goods enter duty-free under CAFTA-DR.
• Sales Tax (ISV): A Value Added Tax assessed on the sum of the CIF value plus the import duty; the standard rate is 15%.
• Excise Tax: Known as the Selective Consumption Tax, this applies to non-essential goods such as new and used automobiles, jewelry, and firearms.
• Specific/Compound Duties: These are levied based on physical quantity (e.g., volume of alcohol) rather than value, or a combination of both.
• Antidumping Duties: Honduras may impose these duties to protect domestic industries from foreign goods sold at less than fair value.
• US-Specific Fees (Reference): Section 301, MPF (Merchandise Processing Fee), and HMF (Harbor Maintenance Fee) are levies collected by US Customs, not by Honduras.