I would like to know the import taxes/duties/GST/VAT etc, on
secondhand goods for each country in Central America.
 
Thanks, 
Joel

Hi there,

As far as I can determine, there is no special provision for
secondhand goods when determining tariffs and taxes, apart from used
vehicles. Many countries also prohibit the import of products that are
illegal or require special permits - illicit drugs, weapons, nuclear
devices...

Basically, different tariffs apply to goods depending on their
category, not on whether they are new or used. The tariffs are
calculated on the value of the products.

Here are excerpts from a summary for Central America taken from the
Trade Information Center:

"Special permits... are generally required for the importation of...
firearms, explosives, and vehicles.

Costa Rica, El Salvador, Guatemala, Honduras, and Nicaragua...
generally range between 1-15 percent, levied on the C.I.F. value...
generally are 0% for capital goods, up to 5% for raw materials, 5-10%
for intermediate goods, and up to 15% for finished goods. El Salvador,
Guatemala, and Honduras have particularly liberal trade policies for
non-agricultural imports, but certain agricultural products remain
highly protected.

...Belize tariffs average 20% on industrial products and are 8% on all
commodities except petroleum, alcohol and tobacco. Belize also
assesses a variable duty of 15 - 25% on certain luxury items.

Panama... the overall average tariff rate for industrial merchandise
is 12%. However, duties on agricultural products have been increased
substantially. In addition to the duty, expect to pay a value added
tax on most items, possibly a 1% administrative fee, and varying taxes
on luxury items.

Costa Rica, El Salvador, Guatemala, Honduras and Panama assess tariffs
and taxes on the cost, insurance and freight (C.I.F.) value. In
Belize, customs valuation is based upon original commercial invoices
and product catalogs. In Nicaragua, tariffs and taxes are based upon a
"reference price" determined by Customs at the time of entry
inspection. In practice, a reference price is usually higher than the
market or invoiced price.

...Customs brokers are mandatory, except for low value shipments, in
all Central American countries except in Belize and El Salvador. In
Belize and El Salvador, the customs entry procedures may be carried
out by the importer."
http://web.ita.doc.gov/ticwebsite/FAQs.nsf/f3c358ed78d971aa85256878007677d9/761bd3d04d4f1d6185256b10004fc5df!OpenDocument

All the countries in the Caribbean area (except Cuba) have been part
of the Caribbean Basin Trade Partnership Act (CBTPA) since it came
into being in October 2000. It provides eligible countries certain
trade benefits similar to those enjoyed by Mexico under the North
American Free Trade Agreement (NAFTA). More info at:
http://www.mac.doc.gov/CBI/webmain/intro.htm

More importantly, they are using a common tariff schedule, which can
be found at this website:

Secretariat of Central American Economic Integration - Sieca
http://ns.sieca.org.gt/ArancelVigente/Arancel.asp 

To translate the pages from Spanish into English use any of:

http://babelfish.altavista.com/tr
http://www.tranexp.com:2000/InterTran.cgi
http://www.worldlingo.com/products_services/worldlingo_translator.html

Alternatively, WorldTariff.com offers the tariffs for 116 countries in
English (subscription based):
http://www.worldtariff.com/

For more specific information, call the Trade Information Center at
1-800-USA-TRAD(E). For requests of 3 or more commodities or countries
please fax your requests to 202-482-4473. Your fax must indicate the
six to ten digit HS numbers for your products, as well as the
destination country.
Taken from:
http://www.trade.gov/td/tic/tariff/gov_resources.htm
More on HS Numbers:
http://www.trade.gov/td/tic/tariff/hs_numbers.htm

Various documents concerning the export of goods to Central America
can be accessed via this URL, using the dropdown box entitled
"Information by Country":
http://www.sice.oas.org/DEFAULT.ASP

For contact details for the Customs Authorities of individual
countries, visit this page from the Trade Information Center:
http://web.ita.doc.gov/ticwebsite/FORTRADE.NSF/75761aaf16fb96c885256611005d7bc7!OpenView

Note about Cuba:
Except for certain agricultural and medical exports, US businesses
cannot export goods to Cuba:
http://www.fas.usda.gov/itp/cuba/cuba-faq.html

I trust that this answers your query. If you wish for me to determine
the tariffs on a specific line of goods for each Central American
country, please request a clarification.

Best wishes,
from robertskelton-ga

Thanks for the very detailed answers along with the very helpful translation links.

Joel