Approval of the Online Shopping Facilitation Law

Dear Clients and Friends:

ROMERO PINEDA informs you that the Legislative Assembly approved in a plenary session on March 20 of this year the “Online Shopping Facilitation Law” which will come into force on the day of its publication in the official gazette.

This law establishes that the definitive importation into the Salvadoran customs territory of goods that are not of a commercial nature and that are made by natural persons, on online platforms and coming from the United States of America, either by fast delivery or Courier and that have a value less than USD $200.00, will not be subject to the payment of customs duties and will be exempt from non-tariff requirements.

The law establishes that this modality may not be used for commercial purposes and that the General Directorate of Internal Taxes and Customs will be empowered to suspend said benefits to natural persons who try to use it for a purpose of this type.

The law establishes the parameters that customs will be authorized to use to determine the value of the goods: they will be the following:

• The price reflected in the invoice, receipt or the simple display of the payment on the electronic platform.
• The freight which will be a 10% of the product.
• The insurance will be 1.50% on the price of the product.

The law establishes that the procedure to introduce these products into Salvadoran territory will be under the following modality: It must be covered by a simple declaration, whether individual or accumulated, following the format and presentation condition established by the General Directorate of Customs.

Likewise, this law empowers the General Directorate of Customs so that they can carry out the verifications and monitoring that they consider pertinent in order to comply with what is established in the law and according to the control powers included in the customs regulations. .

The sanctioning regime that will be applied for inconveniences arising from this law will be that provided in the Special Law to Punish Customs Infractions.

For more information and legal assistance in this matter, please do not hesitate to contact us through the following channels fmartinez@romeropineda.com; Info@romeropineda.com; tel. 2505555 or for emergencies 77299977

It will be a pleasure for us to serve you.