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Box 2.2 Activities reserved to the State, 2016-2022
(...)
• Treatment of solid and organic waste (Articles 29 and 67 of the General Law on the Environment (Decree No. 104-93))
• Treatment of toxic, hazardous or radioactive waste (Article 3 of Decree No. 51-2011)
(...)

Table 3.1 Main institutions involved in import procedures, 2022
(...)
SERNA [the Ministry of Natural Resources and the Environment]: Issues import authorizations for natural and synthetic refrigerants (ozone-depleting substances (ODS)) and equipment containing them.
(...)

Table 3.2 Registration of importers, 2022
(...)
Institution: SENASA [the National Agricultural Health and Safety Service]
Registration of importers: Organic agricultural products
(...)

Table 3.2 Registration of importers, 2022
(...)
Institution: SERNA [the Ministry of Natural Resources and the Environment]
Registration of importers: Natural and synthetic refrigerants (ODS); Equipment containing ODS
(...)

3.13. (...) in 2021, the AAH [ the Customs Administration of Honduras] launched a pilot project entitled "Aduana sin Papeles" (Paperless Customs) at Puerto Cortés to make all stages of the customs process paper-free. (...) The authorities also underscored the environmental benefits of reducing paper use.

3.35. Honduras continues to grant tariff concessions to the tourism sector, companies that generate clean electricity, and customer service centres and business outsourcing centres. [43] (...)
[43] (...) Law on the Promotion of Electricity Generation from Renewable Resources (Decree No. 70-2007); (...)

3.40. (...) Hybrid and electric vehicles and those using alternative fuels continue to be exempted.

3.41. In addition to the above taxes, Honduras applies two levies on specific products: the eco-tax, which applies only to imports, and the contribution to support social programmes and road maintenance (ACPV), which applies to both imports and domestic sales.

3.42. The eco-tax is levied on imports of used vehicles. In 2022, the eco-tax was HNL 10,000 for vehicles from 2005 or earlier. For other vehicles, it ranged from HNL 5,000 to HNL 10,000 depending on the vehicle's c.i.f. value. The revenue collected is used to finance the Fund for the Management of Protected Areas and Wildlife (FAPVS), the AAH [the Customs Administration of Honduras], the Property Institute and municipalities.

3.43. The ACPV is levied on imports and sales of some fossil fuels. The revenue is used to finance social and road maintenance projects. (...)