El Salvador - 1.3 Customs Information | Digital Logistics Capacity Assessments

Duties and Tax Exemption

For contact information regarding government custom authorities, please click check section 1.2 Regulatory Departament & Quality Control.

Customs is part of the Treasury and is in charge of the following:

Authorise and registration of international land transport
Increase of decrease of bonds imposed to duty free shops.
Approving tax exemptions

Authorization of importing vehicles
Authorization of forwarding agents
Authorization of introduction of vehicles and personal items of diplomatic Salvadorian staff abroad.
Authorization of importing vehicles through diplomatic tax exemption.
Authorization for the registration of sea transport.

Classification of product duties.

Customs Information Authorities

DIRECCION GENERAL DE ADUANAS	LIC. BENJAMIN MAYORGA	Direcctor General de Aduanas	2244-5002	direccion.aduanas@mh.gob.sv
DIRECCION GENERAL DE ADUANAS	ARQ. JOSÉ ALEXANDER FUENTES PORTILLO	Sub Director General de Aduanas	2244-5072	jose.fuentes@mh.gob.sv

Emergency Response:

Upon the declaration of a State of Emergency by the Congress (“Asamblea Legislativa”) or by the President himself, all humanitarian aid coming from abroad is channeled through Civil Protection (for all imported food commodities, a control is done by the Ministry of Agriculture) and enters the country through an expedited process coordinated with the Government parties mentioned above (Art. 556 RECAUCA).

When relief items are destined to entities/organizations of social interest, humanitarian organizations etc., their entry will be authorized provided that the transport documents are endorsed by the Government Authority in charge (Art. 556 RECAUCA inciso tercero).

https://www.wipo.int/edocs/lexdocs/laws/es/sv/sv039es.pdf

https://www.mh.gob.sv/pmh/es/Temas/Manual_Unico_de_Operaciones_Aduaneras/Proceso_de_despacho/Requisitos/Generales.html

The following agreements and conventions apply to the country:

Agreements / Conventions Description	Ratified by Country? (Yes / No)
WCO (World Customs Organization) member	Yes - 07 07 2005
Annex J-5 Revised Kyoto Convention	No
OCHA Model Agreement	Yes
Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)	Yes – 18 04 2002
Secretariat for Central American Economic Integration (SIECA)	Yes – 14 10 1951

The following legal data provides exemption information:

Franquicias de la Presidencia de la República: Disposiciones Generales del Presupuesto, Decreto Legislativo No. 6, publicado en el Diario Oficial No.126, Tomo No. 324, de fecha 07/07/1994.

Franquicias para la Asamblea Legislativa: Decreto Legislativo No. 461, publicado en el Diario Oficial No. 189, Tomo No. 329, de fecha 13/10/1995.
Acuerdos Legislativos que conceden franquicia a favor de otros: Art. 131 de la Constitución de la República.
Franquicias Municipales: Código Municipal, Decreto Legislativo No. 274, publicado en el Diario Oficial No. 23, Tomo No. 290, de fecha 05/02/1986.
Franquicias Diplomáticas: Decreto Legislativo No. 45, publicado en el Diario Oficial No. 148, Tomo No. 324, de fecha 15/08/1994.
Franquicias para Residentes Rentistas: Ley Especial para Residentes Rentistas y su Reglamento, Decreto Legislativo No.476, publicado en el Diario Oficial No.222, Tomo No. 241 de fecha 28/11/1973 y Decreto Legislativo No. 681, Reformas a la Ley Especial para Residentes Rentistas, publicado en el Diario Oficial No. 208, Tomo No. 341 de fecha 10/11/1993.

Artículo 317 del Reglamento del Código Aduanero Uniforme Centroamericano (RECAUCA)

Organizational Requirements to obtain Duty Free Status

United Nations Agencies

 Letter addressed to the Ministry of Foreign Affairs, invoice, packing list, bill of lading, copy of NIT and duty exemption solicitation format.

Non Governmental Organizations

 Requesting letter addressed to the president, containing the following: description of the donation, destination, donor identification, reception entity and its legal representative, transportation, bill of lading, number of packages, value, pro-forma invoice (original and copy) packing list, donation letter to the receiving entity,

Exemption Certificate Application Procedure: 

Duties and Taxes Exemption Application Procedure

Generalities (include a list of necessary documentation)

 Same as above

Process to be followed (step by step or flowchart)

  image-20231012150019-1

Exemption Certificate Document Requirements

TABLE OF DOCUMENTS FOR TAX EXEMPTION REQUIREMENTS

	Food	NFI (Shelter, WASH, Education)	Medicine	Vehicle and Spare Parts	Staff (office) Supplies	Telecoms Equipment
Duties & Taxes Exemption	Original and 3 copies	Original and 3 copies	Original and 3 copies	Original and 3 copies	Original and 3 copies	Original and 3 copies
Invoice	1 copy of the original document	1 copy of the original document	1 copy of the original document	1 copy of the original document	1 copy of the original document	1 copy of the original document detailing values and quantities
AWB, B/L, C.P. other transport documents.	1 copy of the original document	1 copy of the original document	1 copy of the original document	1 copy of the original document	1 copy of the original document	1 copy of the original document
Donation/Non-Commercial Certificate	1 copy of the original document	1 copy of the original document	1 copy of the original document	1 copy of the original document	1 copy of the original document	1 copy of the original document
Phytosanitary Certificate					It is entered as personal stuffs or household goods
Other Documents				If the car is second hand, it needs the title issued by the Department of Motor Vehicle in the country of origin, detailing the characteristics of the vehicle.

Customs Clearance

General Information 

Customs Information
Document Requirements	1. Invoice trading. 2. Transport Documents, including: Bill of Lading, waybills, Air waybill or other equivalent documents. 3. Custom’s declaration and valuation of goods, if necessary. 4. Certificate of origin for all goods, as appropriate. 5. Licenses, permits, certificates or other documents relating to compliance with the regulations and non-tariff restrictions on the goods, and other authorizations or guarantees required by virtue of their nature and customs.
Embargoes	None
Prohibited Items	See Customs Law in Annex IV (Regulations for import vegetables and animal products.)
General Restrictions	See Customs Law in Annex IV (Regulations for import vegetables and animal products.)

Customs Clearance Document Requirements

	Food	NFI (shelter, wash, education)	Medicine	Vehicles and Spare Parts	Staff (office) Supplies	Telecoms Equipment
Exemption of Duties & Taxes	Original and 3 copies	Original and 3 copies	Original and 3 copies	Original and 3 copies	Original and 3 copies	Original and 3 copies
Invoice	Original and 2 copies	Original and 2 copies	Original and 2 copies	Original and 2 copies	Original and 2 copies	Original and 2 copies
AWB, B/L, C.P. other transport documents	2 Original and 2 copies	2 Original and 2 copies	2 Original and 2 copies	2 Original and 2 copies	2 Original and 2 copies	2 Original and 2copies
Donation/Non-Commercial Certificate	Original and 2 copies	Original and 2 copies	Original and 2 copies	Original and 2 copies	Original and 2 copies	Original and 2 copies
Packing List	Original and 3 copies	Original and 3 copies	Original and 3 copies		Original and 3 copies	Original and 3 copies
Phytosanitary Certificate	Original and 3 copies				It is entered as personal stuffs or household goods
Other Documents	Certificate of origin	Fumigation certificate (second hand clothes)	List of specifications for each drug, production and expiry date.	If the car is second hand, it needs the title issued by the Department of Motor Vehicle in the country of origin, detailing the characteristics of the vehicle.		It does not need special permissions by country agreement with WFP, UN.
	Free sale certificate (FSC)		Prescribed control substances for personal use, must have approval from DAN.
	Weight Certificate
	Quality Certificate
	Radioactive Certificate
	Fumigation Certificate
	Some fats and oils have special permits from the Ministry of Health.

Note: 1. Goods entering into the country coming from South America are checked by DAN (Dirección de Anti-narcóticos).
2. For the goods which need approval from the Ministry of Health, a pharmaceutical chemicals visa is required.
3. Food entering to the country need to go through a scan and pay

Transit Regime

Internal transit is a simple process through Central American countries. Basically, a declaration must be stated at the Customs office where the goods are entering the region in order to obtain a temporary permit for internal transit. Depending on whether the goods have origin in Central America or not, a different kind of declaration will be stated in each case. For Central American products, the declaration is called FAUCA, Formulario Aduanero Unico Centroamericano. For products with origins outside Central America, the declaration is called, Declaración de Mercancías para el Tránsito Aduanero Internacional Terrestre, or also known as DTI.

All regulations concerning this declaration are expressed in the Reglamento sobre el Régimen de Tránsito Aduanero Internacional Terrestre ,Formulario de Declaración e instructivo (pages 313-336: RECOPILACION DE LEYES ADUANERAS, Editorial Jurídica Salvadoreña, 6ª Edición Lic.Ricardo Mendoza Orantes 2006).

The following Flow shows the process for transit trucks in El Salvador

image-20231012150019-2