Since 1986, a law has been in effect that grants tax benefits to Honduran citizens who have been outside the country for one year or more and who return or visit family between November 15 and January 15.
This legislation, known as the Absent Honduran Law (Ley del Hondureño Ausente), allows Hondurans by birth who have permanently resided abroad for more than one year, as well as their children, to bring in certain personal-use items, portable electronics, digital devices, and other goods without paying any taxes, duties, fees, or surcharges. This applies at all maritime, air, and land customs offices and Integrated Border Posts.
To qualify for the exemption, travelers must present to customs their Honduran or foreign passport, or any other official document issued in their country of residence, showing that they live there permanently or have been outside Honduran territory for a period of one year. Persons born abroad to a Honduran-born father or mother must present a document issued by a competent authority proving this fact.
Obligations and Benefits when traveling to Honduras
Requirements to Benefit from the Absent Honduran Law
- Be a Honduran by birth, or the child of a Honduran-born father or mother.
- Present a Honduran or foreign passport, or any official document issued in your place of residence.
- Persons born abroad to a Honduran-born father or mother must present a document issued by a competent authority proving this fact.
- Provide a document showing permanent residence outside the country for more than one (1) year. You must enter the national territory between November 15, 2022, and January 15, 2023.
- Bring clothing, personal effects, and portable electrical appliances as accompanied or unaccompanied baggage.
- Unaccompanied baggage must arrive within ten (10) days of the traveler’s date of entry.
- Upon arrival, present to customs a detailed list of the goods along with their respective values.
- The imported goods must be reasonable in quantity and type, and must not be intended for commercial purposes.
- The goods must not be prohibited imports.
List of Goods That May Enter Duty-Free Under the Absent Honduran Program
- Twelve (12) undergarments per type of item.
- Twelve (12) outer garments per type of item.
- Six (6) bedding items per type (comforters, sheets, bedspreads, pillowcases, bed skirts, blankets or throws).
- Six (6) curtains per type, for windows and bathrooms.
- Six (6) tablecloths and kitchen linens per type.
- Six (6) bath and hand towels per type.
- Three (3) rugs per type, for living rooms, bathrooms, and bedrooms.
- Twelve (12) pairs of shoes, sneakers, and sandals per type.
- Six (6) personal accessories per type (watches, including smartwatches; rings; bracelets; chains; earrings; sunglasses; headbands and hair clips).
- Six (6) women’s handbags and wallets per type.
- Twelve (12) personal hygiene items per type.
- Twelve (12) skin care products per type.
- Six (6) beauty products per type.
- One (1) acoustic guitar.
- Three (3) men’s colognes and three (3) women’s perfumes.
- Twelve (12) books.
- One (1) laptop computer.
- One (1) tablet.
- One (1) electric coffee maker.
- One (1) brand-new television, up to 55 inches maximum.
- One (1) vacuum cleaner.
- One (1) blender.
- One (1) sandwich maker.
- One (1) mixer.
- Two (2) cell phones.
- One (1) audio system.
- One (1) microwave oven.
- One (1) fan.
- One (1) heater.
- One (1) toaster oven.
- One (1) food processor.
- One (1) juicer.
- One (1) griddle.
- One (1) electric steam iron.
- Three (3) hair care appliances, which may include a ceramic flat iron, curling iron, and hair dryer.
- One (1) electric guitar.
- One (1) piano or keyboard.
- One (1) stereo system.
- Two (2) Bluetooth speakers.
- One (1) complete video game console.
- Twelve (12) video games.
- One (1) photo camera.
- One (1) video camera.
- One (1) air conditioner.
- Three (3) power tools.
- Twelve (12) toys.
- Three (3) electric shavers.
- Three (3) blood pressure monitors.
- Three (3) glucose meters.
- Three (3) peak flow meters.
- Three (3) nebulizers.
- Three (3) portable oxygen concentrators.
