Regulatory and Customs Reforms Advance Across Central America

EY Law | Several countries across Central America, Panama and the Dominican Republic adopted new regulatory and customs measures during the first half of 2026 focused on digitalization, trade facilitation, traceability controls and labor and tax compliance.

In Costa Rica, the General Directorate of Customs maintained the one-year term for the Temporary Import Declaration (DUA) applicable to machinery and equipment under subcontracting schemes in free trade zones through Resolution MH-DGA-RES-0316-2026, clarifying that the measure does not affect the contractual term granted by PROCOMER.

Directive MH-DGA-DIR-0002-2026 also introduced new obligations for SEL companies, including the requirement to notify INDER at least five business days in advance regarding the destruction of certain products, as well as rules governing cancellations and the submission of subsequent reports. In addition, Circular MH-DGA-CIR-0010-2026 modified the timing for compliance with Technical Notes for SEL companies, requiring compliance only at the time of nationalization.

Costa Rica’s customs authority also concluded the Authorized Economic Operator (AEO) pilot program for customs brokers and agencies, enabling the self-assessment form as a certification requirement.

In Guatemala, Government Agreement 53-2026 simplified agricultural procedures through the elimination of duplicative requirements and the implementation of unified databases and digital notifications. Resolution SAT-IAD-02-2026 further established the mandatory use of an electronic form for operations under the Temporary Admission regime.

In El Salvador, an amendment to the Organic Customs Law introduced an obligation for importers to declare that their products do not originate from forced or child labor, while also establishing penalties for non-compliance. As of March 26, 2026, online electronic payments for MAG import pre-approvals through SFCE 3.0 were also enabled.

DACG No. DGA-007-2026 additionally regulated the handling of samples in free trade zones through cumulative declarations, value thresholds and traceability controls.

In Honduras, the Customs Administration implemented new functionalities in its IT system to automate Export Regimes at Puerto Cortés (OPC Temporary Warehouse). Furthermore, as of May 4, 2026, the Electronic Tax Compliance Certificate became mandatory for customs auxiliaries, with disqualification effective July 1, 2026 in cases of non-compliance.

In Nicaragua, Ministerial Agreement MIFIC N°003-2026 established a quota for paddy rice equivalent to 4,972 metric tons with a 0% import duty valid through December 31, 2026.

Ministerial Agreement MIFIC N°004-2026 also established quotas for skimmed milk powder and whole milk powder, including different tariff levels for imports subject to 0% and 20% import duties.

Additionally, Law N°1278 reformed the free trade zone regime by extending income tax exemptions for operators up to 15 years and introducing differentiated schemes for users. Law N°1280 introduced new obligations related to declarations regarding the non-use of forced labor in goods under self-clearance procedures.

In Panama, the Colón Free Zone established the mandatory filing of export or re-export declarations for all goods leaving the country.

Resolution N°010 dated March 24, 2026 also imposed an agricultural safeguard on certain dairy products originating from the United States classified under tariff codes 0403.90.13.00.00, 0406.90.11.00.00 and 0406.90.19.00.00, establishing a total tariff of 16.8% during 2026.

Cabinet Decree N°3 dated April 21, 2026 further authorized a quota for green coffee equivalent to 90,000 quintals with a 3% import duty through September 30, 2026.

In the Dominican Republic, automatic invoice generation for export DUA forms through SIGA Web became available on March 4, 2026. The DGA also announced the progressive implementation of customs tax and fee payments through debit and credit cards, initially under a pilot program and later through SIGA.

eylaw.com