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3.12 The Border Integration Programme (PIF) aims to modernize infrastructure, equipment and information technology systems at border crossings to improve the efficiency of border controls, reduce wait times and improve competitiveness. The executing agency for the PIF is MHCP's Office of General Programme and Project Coordination (CGPP), with support from (...) National Commission for the Registration and Control of Toxic Substances (...).

3.33. The following products, inter alia, are exempt from VAT: (...) (xviii) solar panels and deep cycle solar batteries used for renewable electric power generation and energy saving lamps and bulbs.

3.39. Nicaragua bans imports of certain products with the aim of protecting the environment and human health, protecting species, and for security reasons, in conformity with its domestic legislation or international commitments.

3.40 (...) special permits are required to import chemicals (raw materials) for industrial use; synthetic pesticides (National Commission for the Registration and Control of Toxic Substances); animal feed, pesticides and fertilizers (Ministry of Agriculture) (...).

3.56. Nicaragua bans exports of: roundwood of forest species, timber and sawn wood [33]; lobsters during their reproductive phase or when moulting or spawning (with eggs) or with a sperm receptacle; Caribbean spiny lobsters (panulirus argus), which require a classification of at least five ounces of tail to be marketed; Pacific lobsters (panurilus gracilis), which require a classification of at least three ounces of tail to be marketed; estuary shrimps in the larval or juvenile phase; and sawfish and bull shark (carcharhinus leucas). In accordance with its international environmental and public health commitments, the Ministry of the Environment and Natural Resources (MARENA) can authorize exports of toxic waste when there is no adequate procedure in Nicaragua to render it harmless or destroy it, subject to prior express consent from the receiving country to destroy the waste on its territory.

[33] With the exception of wood from plantations and pine (Pinus sp.) trees and in special cases, such as after hurricanes.

3.79. The Law on Incentives for the Tourism Industry of the Republic of Nicaragua (Law No. 306), passed in 1999, grants exemptions to natural and legal persons that invest between USD 30,000 and USD 500,000 directly in the development of tourism activities (...) The largest incentives are available to infrastructure projects. Eligible tourism activities include: hotel industry services; duly authorized investments in protected areas of touristic, ecological or cultural interest (...).

3.80. The Law on the Conservation, Promotion and Sustainable Development of the Forestry Sector (Law No. 462) provides tax incentives for forestry plantations for a period of 10 years. These incentives include exemption from the payment of income tax and real estate taxes in the case of forestry plantations and areas under forestry management; (...) All procurement procedures by state institutions must give priority to the procurement of goods made of wood bearing the proper forestry certificate issued by the National Forestry Institute (INAFOR), which may have a price difference of up to 5% in procurement bidding or competitions.

3.81. (...) The Law on the Promotion of Renewable Electricity Generation (Law No. 532) provides that new projects and expansion projects undertaken by private, public or mixed ownership entities will benefit from the following incentives: (i) exemption from the payment of tariffs and VAT on machinery, equipment, materials and inputs; (...) ; (ii) exemption from the payment of income tax for up to seven years after the project has started commercial operations; (iii) exemption from current municipal taxes on real estate property, sales and registrations during the project construction, for 10 years, applied gradually (75% exemption in the first three years, 50% in the next five years, and 25% in the final two years); (...) The Law on the Exploration and Exploitation of Geothermal Resources (Law No. 443), as amended by the Law amending and supplementing Law No. 443 (Law No. 656), provides that, for projects involving geothermal exploration or exploitation, the incentives may be extended for 10 years from the date on which the plant concerned starts operations.

3.87. A list of Nicaragua's mandatory technical regulations is available on the DNM's website. In December 2019, there were 289 NTONs in force. Of those, 104 were in the food sector, 31 were related to the environment (...)

3.99 (...) Institute for Agricultural and Livestock Protection and Health (IPSA) will create the register for radioactive veterinary products of biochemical origin and animal feed, as well as agricultural inputs not listed in the National Register of Pesticides, Toxic Substances, Hazardous Substances and Other Similar Substances.