IMPORT SMARTLY:
REDUCE TIME, COSTS, AND RISKS WITH A STRATEGIC CUSTOMS PLAN
Trade growth in Honduras is on the rise, and the challenges importers face are steadily increasing.
We are approaching a season where purchases intensify, and with it comes the risk of many having to deal with complex situations before customs. For example, containers being held due to documentary inconsistencies or risk alerts. The question is: could your company be caught off guard in a scenario like this?
Understanding how the Customs Administration determines risks in the importation of goods is key to avoiding delays and ensuring compliance with regulations. That is why it is important to identify some technical elements considered in the customs risk management process.
The Customs Risk Department is tasked with defining the scope of risk management, based on the policies and objectives of the Customs Revenue Directorate. To this end, it conducts tax-customs studies on the sectors with the greatest impact on trade and applies statistical techniques for data collection, as well as the obtaining, analysis, and interpretation of information.
The most common risk cases in practice include undervaluation of goods, errors in the Single Customs Declaration, incorrect classification, and the use of untraceable suppliers.
Among the main factors that the Customs Administration evaluates to determine risks are:
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Importer profile: considers the history of tax and customs compliance, frequency and volume of operations, prior sanctions or infractions incurred by the company and its service providers.
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Nature of the goods: clarity in tariff classification is fundamental. If a sensitive or controlled tariff item is declared, certain requirements must be met that may not yet be ready. Other relevant factors include the declared value versus reference values, country of origin and provenance, as well as applicable sanitary, phytosanitary, or technical restrictions.
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Documentation and declaration: consistency must exist between the commercial invoice, DUCA, certificate of origin, and bill of lading. Frequent typing errors or inconsistencies can create an unreliable record.
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Risk channels: the Administration uses a channeling system to determine the type of inspection: green channel (“free transit, no physical inspection”); yellow channel (“documentary inspection”); red channel (“complete physical and documentary inspection”).
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Sensitive economic sectors: based on studies of sectors with high incidence of evasion or undervaluation, stricter controls are applied to industries such as electronics, textiles, pharmaceuticals, and food.
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Information exchange: inter-agency alliances strengthen control, for example, constant communication Customs maintains with institutions such as SAR, SENASA, ARSA, and the Ozone Technical Unit (UTOH). Shared databases are used to validate operations and detect anomalies.
In practice, the Customs Administration applies these factors to generate “risk profiles,” which determine the level of control applied to each operation. If your company engages in customs operations, we recommend ensuring your documentation is carefully prepared to avoid errors. For this, it is vital to have reliable suppliers, and your customs agent must be able to anticipate possible scenarios to optimize time and costs at customs.
At Lexincorp, we are ready to provide support if you require the development of risk profiles, representation before the Customs Administration, as well as other related matters that can help your company carry out secure customs operations. For more information on this topic, you can contact us at: erivera@lexincorp.com / infohn@lexincorp.com.
Written by: Attorney Ela Rivera
