On February 6, 2026, Decree 2-2026 entered into force, extending for five additional fiscal years the tax benefits and incentives granted under the Temporary Import Regime (RIT in Spanish) in Honduras.
This amendment represents a significant fiscal and industrial policy decision, ensuring the continuity of a regime that has been essential to the competitiveness of multiple productive sectors.
What does the temporary import regime allow?
The RIT authorizes the temporary importation of raw materials, intermediate goods, machinery and equipment, and other production inputs without payment of customs duties or import taxes, provided that such goods are used in productive processes in accordance with the conditions established under the regime.
Benefited sectors
The sectors benefiting from this extension include:
- alm oil and derivatives.
- Processed foods (juices and nectars).
- Coffee.
- Plastic packaging manufacturing.
- Fruits and vegetables.
- Metal products.
- Minerals.
- Furniture and wood and wicker products.
- Food preparations.
- Recycling.
- Tobacco.
- Fisheries and aquaculture.
Who qualifies for the extension?
The extension applies to:
- Active RIT beneficiaries that have not yet completed the original 12-year term.
- Companies with a special fiscal year whose benefit was set to expire in 2026.
- Beneficiaries whose term expired on December 31, 2025.
On February 10, 2026, the Honduran Customs Administration announced that the SARAH customs IT system has been enabled to automatically reflect the extension of the benefit. This means that no additional action is required from beneficiaries for the extension to be recognized in the system.
Strategic value for businesses
Beyond the immediate tax relief, this extension has important strategic implications:
1. Greater financial predictability:
Companies can project their cost structures over a longer time horizon, directly impacting:
- Production budgets
- Cash flow projections
- Capital expenditure (CAPEX) planning
- Pricing models and supply agreements
2. Supply chain stability:
The continuity of the regime prevents disruptions in operations that depend on the importation of strategic inputs.
In highly competitive sectors, the termination of the benefit would have required abrupt margin adjustments or could have resulted in a loss of competitiveness compared to regional markets.
3. Opportunity for tax restructuring:
The extension also creates an opportunity to:
- Review the current tax structure of the corporate group.
- Assess whether the scope of authorized goods remains optimal.
- Analyze potential expansions or modifications to the approved list of inputs.
- Consider compatibility with other special regimes in force in Honduras.
In many cases, companies operate under legacy resolutions that no longer reflect their current business model. This is a strategic moment to update, optimize, and strengthen their tax position.
