Trade and Commercial Law Assessment - Honduras - Economic ...

TRADE AND COMMERCIAL LAW ASSESSMENT DECEMBER 2004
HONDURAS
c.
♦ Management is seeking to create a new risk management system. Canadian Customs has
provided training over the past 2 years with onsite visits and a 2-week course in Canada.
Four analysts are currently assigned to the risk group and are performing some functions.
However, Customs is still without official authority authorizing a risk management
process.
♦
♦
Post verification is well developed, with a staff of eight dedicated to Customs audits. This
staff verifies approximately 3,600 transactions referred from field locations monthly and
finds errors in classification, value and some nonrevenue issues. Many of the discrepant
declarations are referred for penalty. There is still a high broker/trader error rate, and the
post verification group has collected more than $500,000 in additional revenue in the first
8 months of this year. The Revenue Enforcement office performs customs and tax audits
on company premises.
♦ There is a system for handling restricted goods. Prohibited and restricted goods are
identified in directives sent to field personnel indicating what permits and licenses are
required to process such goods. The directives appear to be extensive and are also
provided via electronic mail.
♦ Automation efforts are improving. Puerto Cortez electronically receives more than 60
percent of goods by value, and within the past month Customs has started a pilot program
to electronically receive vessel manifests. Other sites are manually inputting bill data into
the automated system and matching and verifying bill of lading data with the declaration.
♦
♦
Customs is developing adequate capacity in valuation. It has received some value
training, including training from the WTO in 2003 and has a value database of
approximately 40,000 records that provide values for reference purposes. The Value
branch is staffed by a group of seven analysts, who are responsible for updating the
database and providing expertise to the field and for post verification.
A ruling process is applied for handling classification issues. Four analysts are assigned
to the classification function, including the ruling
process. The ruling process is only for
classification issues but is said to be binding on all sites.
Customs Processing Sites: Toncontin, Las Manos, and Puerto Cortez
The Toncontin inland facility in Tegucigalpa provides an efficient operation with
adequate hours, staff, systems, and security. The facility processes about 35,000
declarations annually for air and inward cargo arriving from Puerto Cortez and land
borders. The offices are small, but the cargo examination facility is sufficient, with good
security, including cameras, guards, and cold storage facilities. All shipments are
weighted and filmed on arrival. The operator of the facility, Swissport, indicated
that
there is little pilferage of goods, because of secure controls. All personnel working for
Swissport are screened and wear identification badges that specifically authorize them
to
work in certain areas. The office operates from 8:30 a.m. to 4:30 p.m. and also processes
some courier shipments. Officials stated that 60 percent to 80 percent of shipments are
released without examination, while 20 percent to 40 percent undergo physical
examinations. Most goods are released within 2–4 hours of the filing of the declaration,
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