ANÁLISIS Y PROPUESTA DE MARCO NORMATIVO PARA LA LEGISLACIÓN ADUANERA DE NICARAGUA

The program focuses on three key areas: Chapter 4, which deals with rules of origin and procedures for determining origin; Chapter 5, which addresses customs administration; and Chapter 19, which focuses on capacity-building related to trade. The analysis of the existing legislation in Nicaragua reveals that the current regulatory framework is dispersed and inconsistent in its application. Specifically, there are issues with the implementation of requests for preferential treatment, the obligation to maintain records demonstrating origin, and the reimbursement of excess duties paid due to the importer's failure to request preferential treatment at the time of importation. The CAFTA-DR treaty establishes specific requirements for the importation of goods, including the need for the importer to have a certification of origin in their possession at the time of making an import declaration (Article 4.15.4.b). Additionally, the treaty requires the provision of a copy of the certification of origin upon request by the authorities (Article 4.15.4.c). To address these issues, it is proposed to concentrate all existing regulations in a single Law of Customs, which would be harmonious with the CAFTA-DR treaty, the RECAUCA, and other international trade agreements. This would involve the creation of a single, unified regulatory framework that would facilitate the implementation of the treaty's requirements. Furthermore, it is recommended to publish a Technical Circular outlining the legal procedure for origin verifications and to make modifications to the Law 339 and the Decree 2020-2003 to grant the Division of Fiscalization the explicit authority to conduct origin verifications, eliminating the duplication of functions between the Division of Fiscalization and the Technical Division. Additionally, inconsistencies in the timeframes established by different legislations for the Director General of Customs to review and for importers and exporters to maintain records necessary to demonstrate compliance with their fiscal and customs obligations have been detected. It is recommended to derogate the articles of the national legislation that establish a timeframe different from 5 years and to add the proposed article in Section V of this document. Finally, it is recommended to derogate the articles of the national legislation that establish a timeframe different from one year for the Director General of Customs to return excess payments and to add the proposed article in Section V of this document.