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Law of the Absent Honduran

Attention: This content has been translated using AI; it is not an official translation from the Government of Honduras or the Supreme Court of Honduras. You may consult the official version in Spanish.

Learn the Requirements and Benefits of the Absent Honduran Law

Decree: 185-86

WHEREAS: It is advisable to foster patriotic spirit by granting facilities to Hondurans who permanently reside abroad, so that they may temporarily return to the country.

WHEREAS: The temporary return of Hondurans residing abroad will generate a significant inflow of foreign currency into the country.

WHEREAS: In order to encourage Hondurans residing abroad to visit the country, it is necessary to grant them preferential treatment in customs and immigration matters, and to allow them to import, free of duties, certain items as established in this Law.

THEREFORE,

Decrees:

Article 1. The period from November 15 to January 15 of each year is hereby established as the months of the Honduran Abroad, during which such persons may enter the country and enjoy the benefits granted under this Law.

Article 2. Every Honduran, or child of a Honduran father or mother, who has permanently resided abroad for more than one year may bring into the country, free of any tax, duty, or charge whatsoever, clothing, personal effects, and portable electrical appliances.

Article 3. To qualify for the tax exemption referred to in the preceding Article, the interested party need only present to the Customs Office at the Port of Entry their national or foreign passport, or any other official document issued in their country of residence, showing that they have permanently resided outside the country for the period established in the preceding Article.

Article 4. The exit visa of any person who has entered Honduras under this Law shall be granted without the requirement to present a Certificate of Payment of or Exemption from Income Tax, a National Taxpayer Registration (RTN), or proof of payment of Municipal Taxes, and without payment of any tax or fee to obtain said visa.

Article 5. The Secretariats of State in the Offices of Foreign Affairs and of Culture and Tourism shall widely publicize this Law through the Embassies and Consulates of our country abroad, each year and at least two (2) months before the beginning of the “Honduran Abroad Period.”

Article 6. This Decree shall be regulated by the Secretariats of State in the Offices of Culture and Tourism, and of Finance and Public Credit.

Article 7. This Decree shall enter into force upon its publication in the Official Gazette “La Gaceta.”

Given in the city of Tegucigalpa, Municipality of the Central District, in the Session Hall of the National Congress, on the thirty-first day of October, nineteen hundred and eighty-six.

CARLOS ORBIN MONTOYA
President

OSCAR ARMANDO MELARA MURILLO
Secretary

TEOFILO NORBERTO MARTEL CRUZ
Secretary

To the Presidency

Therefore: Be it executed.

Tegucigalpa, M.D.C., November 7, 1986.

JOSE SIMON AZCONA HOYO
President

The Secretary of State in the Office of Foreign Affairs, by Law,
GUILLERMO CACERES PINEDA

The Secretary of State in the Office of Culture and Tourism,
ARTURO RENDON PINEDA

The Secretary of State in the Office of Finance and Public Credit,
JOSE EFRAIN BU GIRON