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Duties and Tax Exemption

For contact information regarding government custom authorities, please see the following link: 4.1 El Salvador Government Contact List

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 channelled 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 authorised provided that the transport documents are endorsed by the Government Authority in charge (Art. 556 RECAUCA inciso tercero). 

Agreements / Conventions Description 

Signed by Country? 

WCO member (Y/N) 

Yes

Annex J-5 Revised Kyoto Convention / OCHA Model Agreement (Y/N) 

Yes

Tamper Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations) (Y/N) 

n/a

Regional Agreements (on disaster response, but also customs unions, regional integration) 

http://www.sica.int/cepredenac/  


Exemption Regular Regime (Non-Emergency Response)

National Customs Legislation and Regime 

Listed below are the specific articles of the Duties and Taxes Regime, Article 45, that list the Organizations which are exempt from paying taxes.

Tax laws to the transfer of movable and for service delivery:  
Title III  
Done exempt  
Single chapter  
Tax exemption  
 
Imports and internal: 
 
Article 45 - An exemption in tax and import is granted for the following imports definitive:  
 
a) repealed; (10)  
b) conducted by diplomatic and consular representations of foreign nations and operators of these accredited in the country, according to international conventions signed and adopted by El Salvador and conditionality to reciprocity,  
c) conducted by international agencies or institutions belonging to El Salvador and by its officials, when appropriate in accordance with the international agreements signed by El Salvador. 

 

Organizational Requirements to Obtain a Duty Free Status 

United Nations Agencies 

 The same as specified as above 

NGOs 

The same as specified as above 

Exemption Certificate Application Procedure  

Duties and Taxes Exemption Application Procedure 

Generalities

 To obtain a Presidential franchise, the organization must meet certain requirements, namely:  
 
1. The donated materials must be intended for academics, social service, health, research and culture;  
2. The donation must be sent to support and be in line with the institution’s or organization’s mission;  
3. The recipient institutions must be a public institution or a nonprofit registered with the Interior Ministry, implying that it must have legal status to operate in country, along with a recognised director;  
4. For purposes of exemption from Value Added Tax (VAT), the recipient institution must be registered with the Internal Revenue department under the Ministry of Finance, as exempt. Must have official proof of exemption from  VAT. 

Process to be followed

See Annex III - Procedure for Accessing a Presidential Franchise


Exemption Certificate Document Requirements 

TABLE OF DOCUMENTS FOR FRANCHISE REQUIREMENTS 

 

Food 

NFI 

Medicine 

Vehicle and Spare Parts 

Staff (office) Supplies 

Telecommunication 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.  

 

 

 Note: During the franchise process, scanned documents can be used. For food or agricultural inputs, it is also required to submit copies of the Phytosanitary Certificate or documents certifying expiry dates (for processed foods only) and sent to the “Comission Consultiva Sobre manejo de Donación”. To import a new car, an invoice will be necessary, and if the car is used, the Title will be required. 

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

CUSTOMS CLEARANCE DOCUMENT REQUIREMENTS 

 

Food 

NFI (shelter, wash, education) 

Medicine 

Vehicles and Spare Parts 

Staff (office) Supplies 

Telecommunication 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 

Free sale certificate (FSC) 

Weight Certificate 

Quality Certificate 

Radioactive Certificate 

Fumigation Certificate 

Some fats and oils have special permits from the Ministry of Health. 

Fumigation certificate    (second hand clothes) 

 

 

 

 

 

List of specifications for each drug, production and expiry date. 

Prescribed control substances for personal use, must have approval from DAN. 

 

 

 

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. 

 

 

 

 

 

Note:

  1. Goods entering into the country coming from South America are checked by DAN (Dirección de Anti-narcóticos). 
  2. For 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. A declaration must be stated at the Custom’s 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 FAUCAFormulario 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). 


Humanitarian Organization’s Customs Focal Point 

Organization 

WFP-PMA 

Name 

Mr. Andrew Stanhope 

Title 

Representative  

Address 

Blv. Del Hipódromo #738, Colonia San Benito, San Salvador ,El Salvador  

Telephone Number 

(503) 2263-6144 

Fax Number 

(503) 2510-7140 

Email 

andrew.stanhope@wfp.org 

Web 

https://www.wfp.org/

Languages of correspondence 

English and Spanish 

 

CUSTOMS AUTHORITIES FOCAL POINT 

Governmental Body 

Custom’s Director 

Name (if available) 

Mr. Ernesto Antonio Gómez Valenzuela 

Title 

General Director 

Address 

Km 11 ½ Carretera Panamericana, San Bartolo,Ilopango 

Telephone Number 

(503) 2244-5001/2 

Fax Number 

(503) 2244-5004 

Email 

Direccion.aduanas@mh.gob.sv 

Web  

www.aduana.gob.sv 

Languages of correspondence 

Spanish 

 

Customs information for Entry Points

ENTRY POINT DETAILS (ACAJUTLA PORT) 

Officer in Charge 

Mr. Roberto Mendoza 

Title 

Port General Manager 

Address 

Acajutla, Departamento de Sonsonate  

Opening Hours 

24 hours 

Telephone Number 

(503) 2405-3201 

Fax Number 

(503) 2405-3390 

Email 

roberto.mendoza@cepa.gob.sv 

Web  

www.puertoacajutla.gob.sv 

Languages of correspondence 

Spanish 

Other information 

Fuel Availability 

A fuel station is available inside the port for the use of port machinery and transport units only. 

Transit charges 

Upon request 

Communication Facilities 

 

 

ENTRY POINT DETAILS ( COMALAPA INTERNATIONAL AIRPORT ) 

Officer in Charge 

Ms. Jaime Parada 

Title 

Airport Manager 

Address 

San Luis Talpa departamento de la Paz 

Opening Hours 

24 hours 

Telephone Number 

( 503) 2349 – 2200  

Fax Number 

(503) 2366-2393 

Email 

jaime.parada@cepa.gob.sv 

Web  

www.aeropuertoelsalvador.gob.sv 

Languages of correspondence 

Spanish 

Other information 

Fuel Availability 

Fuel, JetA1 and AVGAS available 

Transit charges 

Upon request 

Communication Facilities 

 

 

Warehousing

General bonded warehouses (AGD) are auxiliary credit organizations, whose main services are to provide storage, care, conservation, management, control distribution and marketing of goods that were entrusted in their custody. Once the proprietors of those goods are ready to claim and transport goods to another destination, taxes are then paid on site to Government agents located on warehouse premises.  

Below is a listing of bonded warehouses operating in El Salvador. 

  1. AGD BODESA
  2. AGD AGDOSA
  3. ALMACENADORA INTERNACIONAL 
  4. ALDESA
  5. LA ROCA (DTA)
  6. DHL (DTA)
  7. BLUE LOGISTICS
  8. ALMACENA
  9. RANSA


Bonded Warehouses 

Name     

Phone     

Fax     

Location     

AGDOSA 

2244-1500 

2244-1599 

Blvd. Bayer, Calle L-1 #44-C, Zona industrial Merliot, Cdad. Merliot, Departamento de la Libertad. 

ALDESA 

2208-4239 

2208-4236 

Km. 7 ½ Blvd. del Ejército Nacional, Soyapango, Departamento de San Salvador. 

ALMACENADORA INTERNACIONAL 

2314-9526  

Tel-fax 

2314-9526 Tel-fax 

Carretera a Comalapa Km. 28 ½, Municipio de Oloculita, Departamento de La Paz. 

BODESA 

2241-6500 

2228-3628 

Carretera al Puerto de La Libertad, Km. 11, Departamento de La Libertad. 

BLUE LOGISTICS 

2525-6900 

2525-6842 

Edif. 15 Norte, Parque de Servicios Export Salva Km. 24 Carretera a Santa Ana, Colón La Libertad 

ALMACENA 

2347-6000 

2338-5498 

Kilómetro 27.5 Carretera a Santa Ana, San Juan Opico, La Libertad, El Salvador, Centro América 

OPERADORES LOGISTICOS RANSA SA DE CV. 

2244-1500 

 

Boulevard VIJOSA Cl L-1 No 44-C El Salvador, La Libertad 


Temporary Bonded Warehouses 

Name     

Phone     

Fax     

Location     

DEPÓSITO TEMPORAL LA ROCA 

2452-6515 

24526514/13 

2452-6514 

Tel-fax 

Calle al Muelle, frente al Duke EnergieAcajutla, Departamento de Sonsonate. 

DHL 

2500-2600 

2500-2667 

Blvd. Sta. Elena, Calle Apaneca Ote. Edificio DHL, frente a Grupo Q, Antiguo Cuscatlán. 

TRANS AUTO, S.A. de C.V. 

2534-5777 

2534-5778 

Finca Navarra, Km. 6 ½ , Carretera a Comalapa, San Salvador. 

 

Customs Information and Document Requirements 

To enter goods in bonded warehouses under definitive import/export scheme, the same documents for imported goods needs to be presented and detailed in the above paragraphs ( Art. 482 RECAUCA).  

Clearing System 

See Custom Clearance table in the above paragraphs. 


Please see the following attachment for further information on Customs Offices: Customs Offices Information