Industrial Zones of Export Processing (ZIP), owned and privately managed, are geographical areas of the country approved and Secretary of Industry and Commerce Republic of Honduras delimited by the Executive Branch, through the Secretary of State in the Ministry of economy and Trade; under fiscal supervision of the State and no resident population, created with the purpose of promoting by using local labor, manufacturing and service oriented exclusively for export promoting the establishment and operation in the area of industrial enterprises basically export and trade support industrial activity and whose purpose is to supply the goods or services within the area under the regime established by this Law.
REQUIREMENTS, AUTHORIZATION AND POWERS
To operate an Industrial Export Processing Zone is required:
- Constituted as a corporation with fixed capital, subscribed and paid in a fixed amount, subscribed and paid in an amount not less than two million lempiras (2,000,000.00);
- Having sole purpose of exploiting Industrial Export Processing Zones (ZIP)
- Prove the availability of the property required for the purposes of the Industrial Export Processing Zone, and,
- Prove the availability of technical and financial resources to promote, provide services and develop the infrastructure required to generate a minimum of five thousand new jobs within a period of five years.
HOW TO OPERATE IN ZIP
The authorization to establish the operating company of the Industrial Zone Export Processing and approval and delimitation thereof shall be requested from the executive branch through the Ministry of State in the Ministry of Economy and Trade, by its promoters and organizers.
BENEFITS
Authorized to operate the Industrial Export Processing Zone, Company shall enjoy the following tax benefits:
- Free import taxes, customs duties, charges, surcharges, consular fees, internal excise and sales and other taxes, fees and charges that are directly or indirectly related to customs operations import of all goods imported and are applied or incorporated solely to the development and exploration of the Industrial Zone Export Processing, including building materials, equipment, spare parts, machinery and office equipment, as long as these goods are not produced in the country and with prior authorization of the Secretariat of State in the Ministry of Economy and Trade; Y,
- Exemption from income tax for 20 years and Municipal taxes for 10 years.
INDUSTRIAL ACTIVITIES IN PROCESSING ZONE
Introducing, removing, storing, handling, packaging, display, packing, unpacking, buy, sell, exchange, manufacture, mix, transform, refine, distill, assemble, cut, benefit, and generally operate all kinds of goods, products or materials raw, packaging and other commercial paper and other similar, related or equal, with the sole exception of articles the import, export, trade and manufacturing, is prohibited under existing laws activity; Y
All kinds of operations, transactions, negotiations and related to the establishment and operation within the Industrial Zone Export Processing long as not estuvieren prohibited by law permanent or incidental activities. The operations referred to in this Article are subject to the monitoring and supervision of the competent customs authority in accordance with that provided this Decree.
The temporary import regime is a mechanism to encourage exports by the companies not receiving benefits under other laws in Honduras. Companies must apply under the scheme for Temporary Importation to the Directorate General of Productive Services of the Ministry of Industry and Trade.
BENEFITS
- The suspension of payment of customs duties, general sales tax and other taxes on the importation of:
- raw materials, semi-finished products, containers, packaging and other inputs to produce goods or services exported to non-Central American countries, or when they are assembled, processed, modified or physically incorporated into products or services that are exported to countries Central Americans.
- Machinery, equipment, molds, tools, spare parts and accessories exclusively to assemble, transform, modify or produce goods or services for export to non-Central American countries. These assets may be sold freely after five years from the date of temporary admission, prior authorization from the Ministry of Finance.
- Samplers, instructions, patterns, mannequins and models necessary to adjust the production of goods and services to the norms and designs demanded in the international market and for demonstrative purposes, research or instruction.
- Total exemption from payment of income tax on profits from the export of goods to non-Central American countries, for ten (10) years from the date of its exportable production, provided they meet the following requirements:
- industrial or agro-industrial company.
- Keep at least 25 direct jobs.
- Generate non-traditional products defined in the Law on Export Promotion.
REQUIREMENTS
Request by legal representative, certifying the following information:
- Name, company name or corporate name, National Tax Registry, nationality, address and location of the plant, and other general of the applicant and his representative.
- duly registered deed of incorporation of the Company or Individual Merchant, notary deed, legally-executed power is in Proxy or another, the above authenticated.
- Socio-economic study.
- Description of products exported indicating volume and value per product, indicating the main markets to which it exported.
- occupational structure.
- Installed capacity and production advantage.
- Summary of its production process.
- List of goods to be imported under temporary import regime, indicating their respective tariff heading.
- Resumen de su proceso de producción.
- Listado de bienes a importar al amparo del Régimen de Importación Temporal, indicando su respectiva partida arancelaria.
MACHINERY, EQUIPMENT AND TOOLS USED
Raw materials, semi-finished products, packaging and other packaging supplies.
- Utilization rates and estimated losses, losses or waste of raw materials or inputs to import percentage.
- Balance sheet values detailed in lempiras.
- Income Statement with their respective breakdowns and origin of national and external spending, (Values in Lempiras).
- Estimate of net foreign exchange earnings.
- Estimating the value added at factor cost.
CHANGES PRESENTED BY THE COMPANY TO SHELTERED TEMPORARY IMPORT REGIME (RIT)
CHANGE OF TARIFF ITEMS
REQUIREMENTS:
- Submit to the General Secretary of the Ministry of Economic Development the application.
- Power of Attorney.
- Present a list of goods with their respective duty position (anterior and change requested).
Large activity
requirements:
- Submit to the General Secretary of the Ministry of Economic Development the application.
- Power of Attorney.
- Description of the activity to expand.
- Export projection, number of jobs, wages and salaries, investment to make.
Expanding list of goods
requirements:
- Submit to the General Secretary of the Ministry of Economic Development the application.
- Power of Attorney.
- Present the goods, amount to apply to their respective tariff.
- The raw material must attach utilization ratios, percentage of waste, quantity and unit of measure.
- For the approval of motor vehicles, in accordance with Article 30 of Law Efficiency income and expenditure published the preliminary opinion of the institution concerned to determine whether it is essential for the development of productive activity is required.
Fuel:
requirements:
- Submit to the General Secretary of the Ministry of Economic Development’s request, describe the equipment with their respective series.
- Number of gallons to apply.
- Copy of purchase invoices last year.
- Attach pictures fuel consumption and hours worked in the previous year.
- Copy of a resolution issued by the Executive Directorate of Revenue for the local purchase.
- Projected production and exports.
- Actual production and exports
Temporary suspension of benefits
requirements:
- Submit to the General Secretary of the Ministry of Economic Development the application.
- Power of Attorney.
- Present public deed of incorporation of the company under its new name.
- National Tax new company registration.
NOTE:Photocopies of the documents required and must be properly authenticated.
It is also essential requirement compliance with obligations to process requests by the applicant.
BY CANCELING COMPANIES OPERATING UNDER THE TEMPORARY IMPORT REGIME (RIT)
Requirements:
- Submit to the General Secretary of the Ministry of Economic Development the application.
- Document which sets out the reasons for canceling the benefits.
- Document certifying that the company has notified to the Secretary of State in the Ministry of Labor and Social Security closing operations.
NOTE:All applications must contain the proxy by whoever has the legal representation of the company and documents required they must be duly authenticated.
The Free Zones Act aims to confer the status of free zone throughout the national territory of Honduras, where they can set up and operate commercial and industrial, domestic and foreign enterprises, mainly engaged in export and related or complementary activities.
How to operate in the Free Zone?
For free zone status permission must the Secretariat of Economic Development. Through the Ministry of Economic Development and Revenue Management Service (SAR). It paid to the State of Honduras an annual fee for operating permit free zone.
Benefits:
- Exemption from customs duties, charges, surcharges, excise, consumption and other taxes and levies on goods brought into the Area, which are directly or indirectly related to customs import and export operations.
- Exemption from taxes and municipal taxes
- Exemption from payment of income tax.
Activities in Free Zone
In the free zone to perform operations and activities: Enter, removing, storing, handling, packaging, display, packing, unpacking, buy, sell, exchange, manufacture, mix, transform, refine, distill, assemble, cut, benefit and generally operate all kinds of goods, products and raw materials, packaging and other commercial paper. operations, transactions, negotiations and permanent or incidental activities related to the establishment and operation of this can also be done.
TYPES OF COMPANIES IN FREE ZONE
- Free Zone companies can be:
- Operator: Company authorized to operate and manage a Free Zone (leasing of ships)
- User: It is any natural or legal person established in a Free Zone and is dedicated to performing the operations permitted by the Act and Regulations.
- Usuaria operator: Company authorized to operate, manage and perform the operations permitted by law and its regulations. (Combination of operator and Usuaria).
INCORPORATION OPERATORS
Submit to the Ministry of Economic Development, through a legal counsel, the request with the following information:
- Main activity in which the company was dedicated.
- exact address, telephone, fax and email.
- Amount of investment and number of jobs to be created with their wages and salaries.
- projective plane of the property where the project will be developed.
- Title to the property where the project will take place, or failing Lease on that property, granted for not less than five years.
- Photocopy of the National Tax Register.
- Power of Attorney for whom have legal representation of the company, accompanied by a photocopy of the Public Instrument which state that such representative is empowered to grant powers.
- Photocopy of the Deed of Incorporation Corporate or Individual Trader Declaration, duly registered in the Register of Social Merchants and individuals, as appropriate and in the case of foreign companies authorized to conduct business in Honduras.
- Certify to the Secretary of Economic Development a permanent representative of the company, with broad powers to perform all acts of civil, commercial and labor character to be entered and felt in the country, through power of attorney granted in public deed.
INCORPORATION OPERATORS USERS
Submit to the Ministry of Economic Development, through a Legal Agent the following information:
In addition to the requirements for operating companies, user Operators must prove:
- Products to develop.
- Markets they exported.
- Activities or services presented.
- Three-year projection of investment, exports, wages and salaries, number of jobs and generate foreign exchange.
REGISTRATION OF USERS
Submit to the General Directorate of Productive Sectors the respective form must provide the information required therein, also accompanied by the following information:
- Specify the activity that will be devoted to develop and market products to which it exported.
- Financial information concerning the company projected three-year investment, generate foreign exchange, wages and salaries, numbers of jobs and exports.
- National Tax registration of the company.
- Constancia or leasing contract with the operator.
- Payment receipt (Lps. 200.00)
** For electronic services companies which are those companies operating within a restricted area to offer international contact center services to call centers, data processing, back office, information technology or any other service that can be offered by electronics, using wired or wireless means, when so required shall submit the approval of the National Telecommunications Commission (CONATEL) pathway.
REQUIREMENTS FOR CHANGE OF FREE ZONES (ZOLI)
Changes to Operators
Submit to the Ministry of Economic Development, through application of a legal representative with the following information:
- To exploit new Free Zones:You must meet the same requirements requested for incorporation except the following documents:
- Main activity in which the company will focus
- National Tax Registration and Public Deed of the company.
- Extension of Restricted Area:It will present the new descriptive level, the documentation proving the ownership of the land or lease, where appropriate. The signing of the new contract must at least match the expiration of the original contract.
- Reduction Restricted Area: Will present the new descriptive level, the documentation proving the ownership of the land or the Lease.
- Change of company name:You must submit the new public instrument in which the change was authorized.
Changes to Operadoras For users
Submit to the Ministry of Economic Development, through application of a legal representative with the following information:
- To exploit new Free Zones:You must meet the same requirements requested for incorporation except the following documents:
- Main activity in which the company will focus
- National Tax Registration and Public Deed of the company.
- Extension of Restricted Area:It will present the new descriptive level, the documentation proving the ownership of the land or lease, where appropriate. Otherwise the new subscription must at least match the expiration of the original contract.
- Reduction Restricted Area: Will present the new descriptive level, the documentation proving the ownership of the land or the Lease.
- Change of company name:You must submit the new public instrument in which the change was authorized.
- Large Activity:Specify the new activity will develop products and markets that also export the three-year projection of the product quantity and value of exports, investment, number of jobs and wages and salaries.
- Transfer Operations:It will present the documentation proving the ownership of the land or lease, where appropriate and descriptive plane.
Changes to user
Submit to the Ministry of Economic Development, through application of a legal representative with the following information:
- Change of company name:You must submit the new public instrument in which the change was authorized.
- Large Activity:Specify the new activity will develop products and markets that also export the three-year projection of the product quantity and value of exports, investment, number of jobs and wages and salaries.
- Enlarging or Transfer of Operations in Other Restricted Areas:Submit to the General Directorate of Productive Sectors the respective form that will give the latter must provide the information required therein, also accompanied by the following information:
- Specify the activity that will be devoted to develop and market products to which it exported.
- Financial information concerning the company projected three-year investment, generate foreign exchange, wages and salaries, numbers of jobs and exports.
- Constancia or lease contract with the new operator.
- Payment receipt (Lps. 200.00).
NOTE:All applications must contain the proxy by whoever has the legal representation of the company and documents required they must be duly authenticated.
It is also essential requirement compliance with obligations to process requests by the applicant.
REQUIREMENTS FOR CANCELLATION OF FREE ZONES (ZOLI)
Cancellation Benefit Operators and Attendants For users:
Submit to the Ministry of Economic Development, through application of a legal representative with the following information:
- Justification cancellation.
- Document stating that the company has notified to the Secretary of State in the Ministry of Labor and Social Security closing operations.
Cancellation Benefit Operators and Attendants For users:
Submit to the Ministry of Economic Development, through application of a legal representative with the following information:
- Justification cancellation.
- Document stating that the company has notified to the Secretary of State in the Ministry of Labor and Social Security closing operations.
Note:All applications must contain the proxy all requests must contain the proxy for whom have legal representation of the company and required documents must be duly authenticated.
RÉGIMENES ESPECIALES
Customs laws in Honduras are economic policy measures adopted by the government to gradually allow trade in basic goods for industrial and commercial activity.
Type of business and how to administer: Industrial and commercial port handled by a national company.

* The following cities have been designated as free zones: Puerto Cortes, Omoa, Choloma, Tela, La
Ceiba, Amapala.
* ZIPs are located in Choloma, Buffalo, La Lima, San Pedro Sula, Tegucigalpa and Villanueva
* Harmonized Tariff Scheme United States. Source: FIDE