We hereby inform you of the following:
On December 07 of this year, the Legislative Assembly, approved Decree No. 595, which contains Transitory Provisions for the exemption of payment of duties and taxes for the introduction of new goods for travelers coming from abroad, for a total customs value not exceeding the equivalent of THREE THOUSAND UNITED STATES DOLLARS (US$3,000.00).
With this decree, the traveler entering the Salvadoran territory by airport, port or border point, may introduce with exemption of payment of duties and taxes, including the tax on the transfer of personal property and the provision of services (VAT), new goods whose total customs value does not exceed the equivalent of $3,000.00.
However, Art. 4 of these Transitory Provisions excludes from such benefit the carriers, parcel handlers, officers and crew members of any means of transportation, which carry out a regular traffic of passengers and merchandise between El Salvador and any place abroad, when they enter the country in the exercise of their activity.
The referred decree was published in the Official Gazette, No. 231, Volume No. 437, dated December 7, 2022 and according to its Art. 6, it will be effective as from its publication in the Official Gazette, until January 31, 2023. Consequently, travelers already enjoy this benefit.
For any additional information, please contact Dr. Diego Martin (dmartin@consortiumlegal.com) and/or Mr. William Escobar (wescobar@consortiumlegal.com).