I wonder if anyone can explain or reproduce the following test case. It demonstrates that GMT-06:00 Central Time - Tegucigalpa is 668 seconds ahead of GMT-06:00 Central Time, which seems like an unreasonable result.
Document 1 uses GMT-06:00 Central Time.
Cell A1 in document 1 contains the time value 12:00:00, numeric value 0.5.
Doc1 Locale: United States Time zone: (GMT-06:00) Central Time Sheet1 Cell Format Value Formula A1 Time 12:00:00 A2 Normal 0.5 =A1
Document 2 uses GMT-06:00 Central Time - Tegucigalpa.
Cell A1 in document 2 imports cell A1 from document 1.
The resulting time value is 12:11:08, numeric value 0.507731481480732.
Doc2 Locale: United States Time zone: (GMT-06:00) Central Time - Tegucigalpa Sheet1 Cell Format Value Formula A1 Time 12:11:08 =ImportRange( "[key of Doc1]" ; "Sheet1!A1" ) A2 Normal 0.507731481480732 =A1