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:
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Authorise and registration of international land transport
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Increase of decrease of bonds imposed to duty free shops.
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Approving tax exemptions
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Authorization of importing vehicles
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Authorization of forwarding agents
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Authorization of introduction of vehicles and personal items of diplomatic Salvadorian staff abroad.
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Authorization of importing vehicles through diplomatic tax exemption.
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Authorization for the registration of sea transport.
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Classification of product duties.
Customs Information Authorities
DIRECCION GENERAL DE ADUANAS |
LIC. BENJAMIN MAYORGA |
Direcctor General de Aduanas |
2244-5002 |
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ARQ. JOSÉ ALEXANDER FUENTES PORTILLO |
Sub Director General de Aduanas |
2244-5072 |
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
The following agreements and conventions apply to the country:
Agreements / Conventions Description |
Ratified by Country? (Yes / No) |
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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:
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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.
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Franquicias para la Asamblea Legislativa: Decreto Legislativo No. 461, publicado en el Diario Oficial No. 189, Tomo No. 329, de fecha 13/10/1995.
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Acuerdos Legislativos que conceden franquicia a favor de otros: Art. 131 de la Constitución de la República.
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Franquicias Municipales: Código Municipal, Decreto Legislativo No. 274, publicado en el Diario Oficial No. 23, Tomo No. 290, de fecha 05/02/1986.
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Franquicias Diplomáticas: Decreto Legislativo No. 45, publicado en el Diario Oficial No. 148, Tomo No. 324, de fecha 15/08/1994.
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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.
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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) |
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Exemption Certificate Document Requirements
TABLE OF DOCUMENTS FOR TAX EXEMPTION REQUIREMENTS
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Food |
NFI (Shelter, WASH, Education) |
Medicine |
Vehicle and Spare Parts |
Staff (office) Supplies |
Telecoms Equipment |
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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 |
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It is entered as personal stuffs or household goods |
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Other Documents |
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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. |
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Customs Clearance
General Information
Customs Information |
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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
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Food |
NFI (shelter, wash, education) |
Medicine |
Vehicles and Spare Parts |
Staff (office) Supplies |
Telecoms Equipment |
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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 |
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Original and 3 copies |
Original and 3 copies |
Phytosanitary Certificate |
Original and 3 copies |
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It is entered as personal stuffs or household goods |
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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. |
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It does not need special permissions by country agreement with WFP, UN. |
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Free sale certificate (FSC) |
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Prescribed control substances for personal use, must have approval from DAN. |
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Weight Certificate |
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Quality Certificate |
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Radioactive Certificate |
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Fumigation Certificate |
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Some fats and oils have special permits from the Ministry of Health. |
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Note: 1. Goods entering into the country coming from South America are checked by DAN (Dirección de Anti-narcóticos).
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2. For the goods which need approval from the Ministry of Health, a pharmaceutical chemicals visa is required.
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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