Importing into Nicaragua: The 4 Key Tools You Must Master

Importing into Nicaragua requires knowing four documentary pillars: tariffs, commercial invoice, certificate of origin and special permits. Mastering these elements reduces nationalization times, avoids additional costs and ensures smooth customs operations.

Tariffs: how to identify the item and calculate taxes

Tariffs represent the tax you pay for bringing goods into Nicaraguan territory. The correct calculation starts with the precise tariff classification of your product.

Tariff classification: basic criteria and official sources

The tariff classification uses the Harmonized System (SA) developed by the World Customs Organization. Each product receives a 6 to 10 digit code depending on its nature, composition and use.

La General Directorate of Customs Services (DGA) administers the Nicaraguan national tariff. To classify correctly, first identify the constituent material of the product, then its specific function and finally its degree of elaboration.

Calculation of duties and taxes: DAI and IVA

El Central American Uniform Customs Code (CAUCA) establishes that Nicaragua applies two main taxes: the Import Tariff Right (DAI) and the Value Added Tax (VAT).

Practical example: you import industrial machinery valued at $10,000 USD with DAI of 5% and VAT of 15%. The DAI is calculated based on the CIF value: $10,000 × 5% = $500. VAT is applied on the CIF value plus the DAI: ($10,000 + $500) × 15% = $1,575. Total to pay: $2,075 in taxes.

Tariff preferences: when they apply and how to verify them

Nicaragua participates in several trade agreements that reduce or eliminate tariffs. El CAFTA-DR offers significant tariff preferences for goods originating in the United States and other member countries.

To apply these preferences, you need a valid certificate of origin that shows that your product complies with the rules of origin of the corresponding treaty. La World Trade Organization (WTO) oversees these multilateral and bilateral agreements.

Commercial Invoice: Minimum Content and Common Errors

The commercial invoice is the basic document that supports every import. An incomplete or erroneous invoice generates delays of days or weeks at customs.

Required fields for a valid invoice

According to the UNCTAD best practices in trade facilitation, your invoice must include: full details of the seller (name, address, contact), buyer data with the same level of detail, exact description of the merchandise with quantities and unit values, applied INCOTERM that defines responsibilities, and a precise breakdown of the total value.

The INCOTERM is crucial because it determines who bears costs and risks at each stage. An invoice stating “FOB Corinto” specifies that the seller delivers to the Nicaraguan port, while “CIF Managua” includes insurance and freight to the final destination.

Errors that cause customs delays

The most common errors include: discrepancy between the invoice description and the physical merchandise inspected, unit values that do not match international market references consulted by the DGA, absence of INCOTERM or incorrect use of it, and lack of signature or seal from the issuer that validates the document.

Certificate of origin: when you need it and how to validate it

The certificate of origin shows the country where your merchandise was produced or manufactured. Not only does this document meet legal requirements, but it also allows you to access preferential rates that significantly reduce your costs.

Applicable Treaties and Proof of Origin

Nicaragua is a member of the CAFTA-DR, which reduces tariffs for products originating in the United States, Central America and the Dominican Republic. The Association Agreement with the European Union also offers important preferences.

To qualify as originating, your merchandise must meet specific rules: production entirely in the territory of the treaty, substantial transformation that changes the tariff classification, or minimum regional content according to the percentages defined in each treaty.

Support and Verification Documentation

The certificate is issued by a competent authority of the exporting country or by the exporter itself under an affidavit according to the treaty. It must include a description of the product, applied criteria of origin, tariff classification and authorized signature.

The DGA can verify the authenticity by contacting the issuing authority directly. Keep copies of all documentation that supports the origin: input invoices, production records, and manufacturer's statements.

Special permits: health, technical and sectoral

Certain products require additional authorizations from specialized government entities before entering the country.

Product categories that require permissions

Food and beverages need a health record from the Ministry of Health (MINSA) that verifies safety and labeling. Pharmaceutical and cosmetic products also rely on MINSA with stricter requirements that include stability studies.

Telecommunication equipment requires TELCOR approval, which guarantees compatibility with national networks. Controlled chemicals and substances need authorization based on their risk classification. Electrical and electronic equipment must comply with technical regulations verified by competent authorities.

Where to process them and guidance times

The MINSA processes health records within 30 to 90 business days depending on the complexity of the product. TELCOR issues approvals in approximately 15 to 30 business days after full documentation has been submitted.

Start these procedures well in advance. An import without the required permissions is held in fiscal warehouse generating daily storage costs until the situation is rectified.

Quick checklist for your import into Nicaragua

Follow these steps for successful nationalization:

1. Classify your product using the Harmonized System and consult the applicable tariff at the DGA.
2. Calculate the CIF value (cost, insurance and freight) that will serve as a tax base.
3. Check if your product requires special permissions and start procedures in advance.
4. Request a complete commercial invoice with all required fields from the supplier.
5. Get a certificate of origin if you apply to tariff preferences under treaties.
6. Hire international transport with a reliable provider that handles documentation properly.
7. Insure the burden with an appropriate policy according to the value and INCOTERM negotiated.
8. Submit documentation to your customs broker at least 48 hours in advance.
9. Confirm the availability of funds for payment of taxes before the arrival of merchandise.
10. Coordinate physical inspection if requested by DGA and immediate removal after removal authorization.

Conclusions

Successful importation into Nicaragua depends on mastering four fundamental tools. Correctly calculated tariffs based on the precise classification prevent subsequent adjustments. The complete and error-free commercial invoice speeds up customs clearance. A valid certificate of origin significantly reduces your tax costs. Special permits processed in advance prevent costly withholding.

Work with a customs agency experienced makes the difference between fluid operations and complications that impact your supply chain. ACONISA has the specialized knowledge and institutional relationships to efficiently navigate the Nicaraguan customs process.

Do you need advice for your next import? Talk to our customs agency and receive expert guidance tailored to your specific needs.

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