This November 25, 2008, the Official Gazette of El Salvador published Decree No. 208, the Non-commercial Online Shopping Facilitation Law.
1. Applicable scope
The Law applies to the definitive importation into the Salvadoran customs territory of non-commercial merchandise, made by natural persons through e-commerce platforms as mailing, fast delivery companies or courier, small family delivery, and air parcels managers, whose purchase value does not exceed US$ 300.00, shall be exempt from import duties and non-tariff requirements.
The benefits granted by the regulation will only apply to individuals who make non-commercial online purchases through e-commerce platforms.
Online purchases may also be made on behalf of the final signatory of the goods by express delivery companies or couriers, which must demonstrate with traceability of the purchase made on behalf of a natural person, and will enjoy the benefit.
The following are exempted from the benefits of the rule:
- Medicines subject to a medical prescription for human and veterinary use.
- Chemical precursors stipulated in the United Nations Convention against Illicit Traffic in Narcotic Drugs and Psychotropic Substances.
- Firearms, ammunition, explosives, pyrotechnics, and related materials.
- Hazardous substances
- Ionizing radiation-emitting equipment, subject to permit from the Radiological Protection Directorate of Minsa.
- Prohibited import merchandise
- Online purchases exceeding US$300.00
- Goods for commercial purposes
4. Receipts of purchase
The value paid for the merchandise acquisition may be recorded with the invoice, purchase order, confirmation, or receipt of payment issued by the e-commerce platform.
5. Customs value
The customs value of the imported goods shall be determined by adding the price according to the invoice, purchase order, or receipt of payment, freight, or insurance.
The standard is effective as of December 3, 2021.
Source: Diario Oficial 02/12/21