Abandonment

An ACONISA guide to raising awareness and avoiding losses

International trade involves multiple critical stages for your merchandise to reach its destination. One of the most sensitive is fiscal storage. However, many importers and exporters are unaware of the serious consequences of leaving goods unrecalled, which can lead to the legal abandonment of the cargo.
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At ACONISA, as part of our commitment to transparency and service to our customers, we want to explain what the abandonment of goods means, how it is regulated in Nicaragua and the applicable Central American framework, and what you can do to prevent it.
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What is the abandonment of goods?

Abandonment occurs when merchandise remains in a fiscal warehouse beyond the legal period allowed without being removed, nationalized or properly managed. In that case, the customs authorities can declare it in tacit or express abandonment, as the case may be.

Regulation of the abandonment of goods in Nicaragua

National regulations:
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According to Law No. 822, Tax Code of the Republic of Nicaragua, and the regulations of the General Directorate of Customs Services (DGA):
• The deadline for staying in a fiscal warehouse without managing nationalization or other action is 20 business days from the date of entry into the warehouse.
• After this period, the merchandise may be declared abandoned.
• The DGA may dispose of these goods by public auction, donation or destruction, depending on their nature.

Regional regulations: CAUCA and RECAUCA

The Central American Trade Commission (COMIECO), through the 2008 Resolution, establishes the following in the CAUCA (Central American Uniform Customs Code) and its REAUCA regulations:
• The corresponding CAUCA article indicates that abandonment can be declared by the customs administration when the consignee does not comply with the procedures within the regulatory deadline.
• The REAUCA regulates the detailed procedures for this declaration, including notifications, additional deadlines in justified cases, and precautionary measures.
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This means that abandonment is not only a national decision, but is part of a harmonized regional system to facilitate trade, but also to ensure the efficient use of fiscal warehouses.
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Consequences of abandonment
1. Total loss of merchandise: Once abandoned, you lose all right to the cargo.
2. Additional costs: Even if you don't recover the cargo, you may be charged for storage, handling or penalties.
3. Impact on your record: Authorities may register this abandonment and affect future customs operations.
4. Damage to your supply chain: Products essential to your operation or marketing are lost.

How to avoid abandonment?
• Keep in constant contact with your customs broker and logistics operator.
• Learn about the legal deadlines from the moment the cargo is entered.
• Prepare in advance the necessary documents for nationalization.
• Give priority to any communication from ACONISA or the DGA.
• Request justified extensions when possible and necessary.

At ACONISA we are here to support you. Our team is committed to informing and accompanying you at every step of the logistics process. Prevention and timely management are the best way to avoid abandonment.

If you have questions about the status of your cargo, don't wait. Contact us today. Inaction can be very expensive.

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