Country/Territory profiles

El Salvador

  • 1. Are laws and regulations published in official journal? (Art 1 TFA)

    Yes (Except for administrative provisions issued by the Customs authority.)

  • 2a. Is there an opportunity to comment on new regulations and changes to existing ones prior to implementation? (Art 2.1.1 TFA)

    Yes

  • 2b. After the authorities have decided on new or changed regulations is there advance notice of the effective date (or a delayed effective date) to allow traders to make necessary changes and arrangements? (Art 2.1.2 TFA)

    Yes (But there are no trial periods which results in delays in operations)

  • 3. Does Customs issue advance (pre-entry) rulings, binding on all Customs ports, on classification and valuation questions?

    Yes

  • 4. Is there a public and regularly updated website available with

    • a. Laws and regulations? (Art 1 TFA)

      Yes

    • b. full description of all Customs procedures? (Art 2 TFA)

      Yes

    • c. access to appeal procedure? (Art 2 TFA)

      Yes

    • d. all forms and documents required for import and export? (Art 2 TFA)

      Yes

  • 5a. Are there other rules or procedures by Customs or any other government entity that in your experience restrict the operation of express delivery services in your country, such as:

    • a. Restrict the use of clearance procedures for express items by weight, quantity or value? (Art 7.8.2c TFA)

      Yes

    • b. Other? Please specify:

  • 5b. If the answer to Q5a-a is "yes", what is the

    • a. weight

    • b. quantity

    • c. and/or value (local currency / USD)

      Shipments up to US$1,000 FOB

  • 6. URL for Customs website

    https://sitio.aduana.gob.sv

  • 1a. Does Customs accept and process electronically the data required for release of shipments in advance of their actual arrival so that they can be released either prior to or immediately after arrival? (Art 7.1 TFA)

    Yes

  • 1b. Can formalities for final clearance be completed through electronic means post-release?

    No

  • 2a. When are the following shipments typically released (WCO Immediate Release Guidelines)?

    • a. Letters and Documents (Cat. 1 of IRG)

      Other (add remark) (Within six hours of arrival)

    • b. Low-value non dutiable items (e.g de minimis) (Cat 2 of IRG)

      Other (add remark) (De minimis is not applied in El Salvador)

    • c. Low value dutiable items (Cat. 3 of IRG)

      Other (add remark) (Within 24 hours of arrival, if shipment has a commercial invoice with full and detailed description)

    • d. High value dutiable items (Cat. 4 of IRG)

      Other (add remark) (Within 72 hours of arrival, if shipment has a commercial invoice with full and detailed description.)

  • 3. Is physical release of goods separate from clearance? (Will Customs release goods prior to completion of all formalities and final settlement of accounts?) (Art 7.3 TFA)

    No

  • 4. Is full-time (24/7) automated processing for the customs ports at which you operate available?

    No

  • 5a. Are the official working hours of the Customs office and personnel adapted to commercial needs and applied at local level? (RKC Std 3.1)

    No

  • 5b. Are there fees for Customs services during normal working hours?

    No

  • 5c. Does Customs and other agencies provide clearance services outside of the official office hours?

    Yes (with payment of fees)

    • and if so, is there a published set of fees?

      Yes

  • 5d. Will Customs provide dedicated clearance services away from the Customs office for a fee? (e.g. clearance at Express Consignment Facilities and Hubs)

    No

  • 6. For shipments arriving by air, does Customs inspect and release goods at the operator's facility or require their transfer to another facility? (Art 7.8.1a TFA)

    Operator's facility (Usually, clearance and release take place at the logistics operator's airport facility, except if the courier has its own tax area.)

  • 7a. Does Customs apply risk-management and risk-based selectivity to select items for documentary and/or physical examination? (Art 7.4 TFA)

    Yes (Inspection & release is conducted either at the airport or at the operator's facility)

  • 7b. Does any other agency apply risk-management and risk-based selectivity to select items for documentary and/or physical examination? (Art 7.4 TFA)

    No

  • 8a. Are there multiple inspections (inspections by agencies other than Customs)?

    Yes (Yes, depending on the nature of the goods)

  • 8b. Are they fully coordinated? (Art 8.1 TFA; RKC Std 3.35)

    Yes

  • 9a. Does the customs administration apply a de minimis regime that allows goods the value of which does not exceed a certain amount to be exempted from duties and taxes? (Art 7.8.2d TFA; RKC Std 4.13)

    Yes

  • 9b. If the answer above is "yes" what is that amount in local currency?

    (El Salvador uses the U.S. Dollar as its national currency)

    • What is the rough equivalent in USD?

      Other (add remark) (200 USD for small non-commercial shipments 300 USD for goods acquired on-line Both thresholds are for duty only. A customs declaration is required.)

  • 9c. Is de minimis based on intrinsic value (i. e. the cost of the goods without transport and insurance costs)?

    Other (add remark) (CIF for non-commercial shipments FOB for on-line purchases)

  • 9d. If the answer to 9a is "yes", are those goods subject to simplified procedures e.g. consolidated release/clearance or 'off manifest'? (Art 7.8.2a TFA)

    Yes (Consolidated declaration)

  • 10a. Does the customs administration apply an informal/simplified entry threshold that allows dutiable goods the value of which does not exceed a certain amount to be exempted from formal declaration procedures (WCO IRG Cat 3) e.g. as in the US for goods valued between $800 and $2500?

    Other (add remark) (Yes but it is not enforced, and there is no official explanation of the rationale for not doing it.)

  • 10b. If the answer above is "yes" what is that amount in local currency?

    US$ 200 FOB (Shipments under this threshold are dutiable and can be declared in a single declaration provided the total value does not exceed 3,000 US$. )

    • What is the rough equivalent in USD?

      200 USD

  • 11a. Does Customs or any other agency require in connection with importation of goods that the importer provide any of the following items:

    • a. a consular invoice or a consular visa for a commercial invoice or other trade document (as evidence that particular goods are of a particular origin, or have arrived in a particular importing country, or have been applied to a particular end use)?

      No

    • b. a certificate from a pre-shipment inspection agency? (Art 10.5 TFA)

      No

    • c. a certificate of origin from a chamber of commerce or similar agency?

      No

  • 11b. Does Customs or any other agency accept electronic supporting documents? (Art 10.2 TFA)

    No

  • 11c. Does Customs or any other agency accept scanned copies of supporting documents?

    No

  • 12. Is the express carrier allowed to clear import shipments on behalf of the consignee without having to use a third-party licensed customs broker? (RKC Std 8.1)

    Yes

  • 13a. Are there processing fees for:

    • a. express clearance?

      No

    • b. on-site Customs facilities?

      No

    • c. IT systems?

      No

    • d. electronic transmissions by number or volume?

      No

    • e. other?

      Yes (Digital certificate for electronic signature of customs declarations has an annual fee of US$115.00 Non-intrusive inspection fee of US$ 18 per shipment regardless of whether it is inspected or not.)

  • 13b. Are these fees based on the value of the goods? (Art 6.2 (ii) TFA)

    Yes

  • 1a. Is there a limit on the time within which Customs is allowed to demand additional duties? (RKC Std 4.2)

    Yes

  • 1b. If the answer above is "yes", what is the time limit?

    Other (add remark) (4 years)

  • 2a. May decisions of local Customs officials be appealed to a higher administrative level? (Art 4 TFA)

    Yes

  • 2b. May decisions of local Customs officials be appealed to an independent court? (Art 4 TFA)

    Yes

  • 2c. If the answer to either question 2a or 2b above is "yes" is there a time limit for filing such appeals?

    Yes

  • 2d. If the answer to question 2c is "yes" what is the time limit?

    Other/It depends (add remark) (Administrative procedure: 15 working days Court: 60 working days)

  • 2e. If the answer to either question 2a or 2b is "yes", is there a time limit to rule on such appeals? (Art 4.4 TFA)

    Yes

  • 2f. If yes, what is the time limit?

    Other (add remark) (Nine months after appeal lodged)

  • 3. Does Customs regularly use valuation databases with reference prices or other arbitrary uplifts to invoice values? (WCO Guidelines on the use of valuation databases)

    Yes

  • 4a. In case of seizures of illicit items (e.g. IPR), does Customs or any other agency require the express carrier to store the seized goods at its own premises and cost?

    No

  • 4b. If the answer to question 4a is "yes", how long is the period that the carrier is required to store the goods?

    Not applicable

  • 4c. If the answer to 4a is yes, does Customs take care of the final disposition of the goods...

    Not applicable

    • ...or is the express carrier required to destroy them?

      Not applicable

  • 1. Signatory to the Revised Kyoto Convention (Customs Reform)

    Yes (6 Nov. 2023)

  • 1. TFA ratified?

    Yes

  • 2. Has the country set up a National Trade Facilitation Committee?

    Yes

    • a. Who leads it?

      Ministry of the Economy

    • b. Is the private sector part of it?

      Sometimes (add remark) (Only by invitation)

    •