Most imports from outside the CACM are subject to a common external tariff (CET) ranging from 0%–15%. Duties are levied ad valorem over the cost, insurance, and freight (CIF) value of goods. Honduras also imposes a sales tax (12% on most goods, 15% for alcohol and tobacco) and consumption tax on selected imports: 20% on alcoholic beverages, 35% on motor vehicles, and 55% on cigarettes. Capital goods are admitted at a tariff rate of only 1%.
In June 1992, the Central Bank of Honduras eliminated the need for most import permits and foreign exchange authorizations.