The prohibited items are as follows: foods, medicines, vegetable and animal based products, weapons, gunpowder, chemicals, radio and telephone equipment, pornography and Land Rover automobiles. Moreover, the Ground Transportation Law prohibits the import of motor vehicles that are more than 10 years old, with the exception of antique cars and donations to the fire department, Red Cross, and religious organizations.
An importer must present the following documentation to the Nicaraguan Customs Authority: bill of lading, packing list, original invoice, declaration of invoice authenticity, permits issued by Nicaraguan authorities, certificate of origin.
Importers must also register as a taxpayer with the Nicaraguan Tax Authority. The tax law (Ley de Justicia Tributaria), which covers import tariffs, has been modified several times. Nicaragua's current tax law is an important tool in fostering investment in Nicaragua.
Nicaragua imposes regular import duties of 10 % or 15 % on many final consumer goods and a duty of 5 % on certain primary or intermediate goods from outside Central America that compete with products produced in CACM countries. A small number of agricultural commodities, notably rice and chicken parts, have higher rates.
Imports of several crops such as corn and rice face tariff-rate quotas, with low tariffs on imports within the quota and very high tariffs on out of quota imports.
Nicaragua also applies an import services tax (TSIM), which is a customs commission amounting to US$0.50 or its equivalent in Nicaraguan currency, per gross tonne or fraction thereof. It applies to any permanent import of goods, except those not of a commercial nature and sent by post.
The Consumer Protection Law introduced product labeling standards and consumer rights to Nicaragua. The label must include: list product origin, contents, price, weight, production date, and expiration date. Proper use and risk information also should be provided. Also all information must be in Spanish. But if the product is destined for the Atlantic coast area, English or the local indigenous language permits. | 
