Nicaragua Customs Law (Ley 265)

HEADLINE: Inadequate customs compliance led to revenue loss and trade inefficiencies.

Key Obligations

Declaration; duty payment; CAFTA-DR and SIECA compliance

Penalty Ranges

Up to 3x duty value

Mandatory Deadline: In force

Affected HS Codes: All HS chapters

Issuing Authority: Dirección General de Servicios Aduaneros (DGA)