Honduras v. Dominican Republic

Honduras challenged the Dominican Republic's general measures relating to import and sale of imported cigarettes, including a stamp requirement, import surcharges, foreign exchange fees, a consumption tax, and a bond requirement. A WTO Panel found that the stamp requirement, the transitional surcharge, the foreign exchange fee, and the selective consumption tax each violated international trade law. However, the Panel found that Honduras did not demonstrate that the bond requirement imposed on cigarette importers violates international trade law.


Honduras v. Dominican Republic, WT/DS302/P/R, World Trade Organization (WTO) Panel Report (2004).

  • Dominican Republic
  • Nov 26, 2004
  • World Trade Organization Panel


Plaintiff Honduras

Defendant Dominican Republic

Third Party

  • Chile
  • China
  • El Salvador and Nicaragua
  • European Communities
  • Guatemala
  • United States

Legislation Cited

Decree 130-02

Decree 646-03

Decree 693-03

Decree 79-03

Tax Code (Código Tributario de la República Dominicana)

International/Regional Instruments Cited

Related Documents

Type of Litigation

Tobacco Control Topics

Substantive Issues

Type of Tobacco Product