洪都拉斯立法对基于定罪（《刑法典》第 55 条）的没收（《公约》西班牙文本 中的“没收”作“decomiso”，“comiso”为洪都拉斯使用的术语）以及未经定 罪的永久剥夺权利或没收（《永久剥夺非法来源资产法》）作出规定。没收适 用于犯罪所得和犯罪过程中使用的工具，但不适用于拟用于犯罪的工具、转变 或转化而来的财产，或者与犯罪所得相混合的非法来源财产，没收价值达到混 合于其中的犯罪所得的价值。没收和永久剥夺均适用于犯罪所得的收入或其他 收益。法官（《刑事诉讼法》第 217 至 219 条所用术语为“没收”和“查封”）或检察署（《永久剥夺非法来源资产法》第 33 条）可下令扣押财产。刑事诉讼期间扣押的财产（《刑事诉讼法》第 220 条）与物证共同保存在储存 设施中。一旦法院公布最终判决，这些财产即变为国家财产。作为洗钱对象并 且被永久剥夺的财产由扣押资产管理办公室负责管理，一旦法院公布判决，即 根据依法为该目的设定的制度分配财产。 可增强相关的调查能力和保护财产的能力。在保护财务文件方面，没有统一 规则。 检察署可扣押银行记录（《刑事诉讼法》第 273(4)条）。 洪都拉斯要求被指控的罪犯表明被指控的犯罪所得具有合法来源；如其未能表 明合法来源，则永久没收犯罪所得（《永久剥夺非法来源资产法》第 42 条）。 在不损害第三方权利的情况下，适用没收（《刑法典》第 55 条）和永久剥夺所 有权（上述法案第 4 条第 2 款）
Honduran legislation regulates both confiscation (whereas “decomiso” is used in the Spanish text of the Convention for “confiscation”, “comiso” is the term used in Honduras) based on a conviction (art. 55 of the Criminal Code) and permanent deprivation or confiscation without a conviction (Act on Permanent Deprivation of Assets of Illicit Origin). Confiscation applies to the proceeds of crime and instrumentalities used in an offence, but not to instrumentalities destined for use in an offence, property transformed or converted or property of licit origin with which proceeds of crime have been intermingled, to the value of the intermingled proceeds. Both confiscation and permanent deprivation apply to income or other benefits derived from proceeds of crime. Property may be seized by order of the judge (“confiscation” and “sequestration” are the terms used in articles 217-219 of the Code of Criminal Procedure) or the Public Prosecution Service (art. 33 of the Act on Permanent Deprivation of Assets of Illicit Origin).Property seized during criminal proceedings (art. 220 of the Code of Criminal Procedure) is kept together with items of evidence in storage facilities. Once the court has issued its final sentence, that property becomes the property of the State. Property that has been the object of money-laundering and is subject to permanent confiscation is managed by the Office for the Administration of Seized Property, which, once the court has issued its sentence, distributes the property according to a system established by law for that purpose. Capacity for investigations relating to and preservation of property could be strengthened. There are no unified rules on the preservation of financial documents. The Public Prosecution Service may seize bank records (art. 273 (4) of the Code of Criminal Procedure). Honduras requires that an alleged offender demonstrate the lawful origin of alleged proceeds of crime; if he or she fails to do so, those proceeds are permanently confiscated (art. 42 of the Act on Permanent Deprivation of Assets of Illicit Origin). Both confiscation (art. 55 of the Criminal Code) and permanent deprivation of ownership (art. 4, para. 2, of the above-mentioned Act) apply without prejudice to the rights of third parties.