WORLD TRADE  
ORGANIZATION  WT/L/586 
G/VAL/N/4/SLV/2 20 October 2004 
 
 
(04-4419) 
Committee on Customs Valuation Original:   Spanish 
  
 
NOTIFICATION UNDER PARAGRAPH 1 OF ANNEX III TO THE 
AGREEMENT ON IMPLEMENTA TION OF ARTICLE VII 
OF THE GENERAL AGREEMENT 
ON TARIFFS AND TRADE 1994 
 
EL SALVADOR 
   The following communication, dated 16 August 2004,  is being circulated at the request of the 
delegation of El Salvador. 
_______________ 
 I have the honour to refer to the waiver on mi nimum values granted to El Salvador in regard 
to the implementation of Article VII of th e General Agreement on Tariffs and Trade 1994. 
 In this regard, and in accordance with the c ondition relating to the application of minimum 
values set out in point 3 of the General Counc il Decision of 8 July 2002 (document WT/L/476), 
please find attached the information submitted by  our capital on the technical criteria and 
methodology for determining minimum values. 
 WT/L/586 
G/VAL/N/4/SLV/2 Page 2 
 
 
 DIRECTIVE NO. 2-2002 
MINIMUM IMPORT PRICES OR VALUES 
FOR NEW AND USED GOODS 
 The Directorate-General of Customs Revenue hereby notifies Directive No. 2-2002 of 
11 September 2002, "Minimum Import Pri ces or Values for New and Used Goods" , issued with 
the aim of establishing the technical criteria and methodology for determining the minimum import 
prices or values for goods classified under the tariff headings subject to this provision and approved 
by the General Council of the World Trade Organi zation by means of the Decision of 8 July 2002 
(document WT/L/476 of 12 July 2002) and Executive Decision No. 908 of 8 October 2002 of the 
Ministry of Economy, published in Official Journa l No. 187, Vol. 357, of the same date, and which 
shall enter into effect on 17 October 2002. 
1. PURPOSE 
 This Directive is issued with a view to est ablishing the technical criteria and methodology for 
determining the minimum import prices or values for goods classified under the tariff headings subject to this provision and approved by the General Council of the World Trade Organization. 
2. LEGAL BASIS 
 The Directorate-General of Customs Revenue is issuing this Directive pursuant to its 
authority under Article 20 of the Law on Customs Simplification, enacted by Legislative 
Decree No. 529, published in Official Journal No. 23,  Vol. 342, of 3 February 1999, Articles 6, 7 and 
107 of the Central American Uniform Customs C ode (CAUCA), and Decree No. 357, published in 
Official Journal No. 70, Vol. 350, of 6 April 2001,  on the basis of paragraph 2 of Annex III to the 
Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 
(GATT/WTO) and the Decision of 8 July 2002 issued by the World Trade Organization, document 
WT/L/476 of 12 July 2002 (02-3903), and pursuant to Executive Decision No. 908, published in 
Official Journal No. 187, Vol. 357, of 8 Octobe r 2002 and the effective date of which shall be 
17 October 2002. 
3. GENERAL PROVISIONS 
3.1 Application of Minimum Values  The application of minimum values is a le gal reservation containe d in paragraph 2 of 
Annex III to the Agreement on Implementation of Ar ticle VII of the General Agreement on Tariffs 
and Trade 1994 (GATT/WTO), whereby any country may apply to the WTO with a view to establishing the basis on which the import duties and taxes on goods to which minimum values are 
applicable are to be calculated. 
 In that respect, this Directive sets out the b ases, criteria and data sources applicable to the 
different categories of goods subject to such treatment. 
3.2 Required Documentation 
 The commercial invoice and other documents required by the Customs authorities must be 
submitted for all imports of goods or vehicles into the country.  WT/L/586 
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 3.3 Additional Documentation  
 The commercial invoice requirement shall be wa ived only if the goods have been acquired as 
a donation or royalty.  In the absence of such a document, the presentation of a donation or royalty certificate issued by the granting body and duly nota rized in the country of provenance will therefore 
be required to demonstrate proof of  ownership of the imported goods. 
3.4 Enforceability of Minimum Values 
 The use of minimum values shall be enforceab le when any of the goods recorded in the 
commercial invoice is subject to minimum value tr eatment and the f.o.b. price recorded in the 
purchase/sale document is lower than those officially established by this Directive.  If, on the other 
hand, the invoiced value is greater than the est ablished minimum values, the importer shall base his 
declaration on the values recorded on the commercial invoice. 
3.5 Nature and Binding Force of Minimum Values 
 Minimum values are mandatory, applicable for a limited period of time and governed by the 
Decision of 8 July 2002, "Waiver on Minimum Values in Regard to the Implementation of 
Article VII of the General Agreem ent on Tariffs and Trade 1994" , issued by the World Trade 
Organization, document WT/L/476 of 12 July 2002 (02-3903). 
3.6 Inspection Powers 
 The Directorate-General reserves the right to check, by means of post-entry verification, the 
truth or accuracy of any statement, document or declaration presented for Customs valuation 
purposes, pursuant to Article 17 a nd paragraph 6 of Annex III to th e Agreement on Implementation of 
Article VII of the General Agreement on Tariffs  and Trade 1994 (GATT/WTO), Article 14 of the 
Central American Uniform Customs Code (CAUC A) and the Law on Customs Simplification. 
3.7 Exemption from the Application of Minimum Values 
 Products which are covered by free-trade agre ements and which are not subject to specific 
restrictions or differentiated treatment are exempt from this provision. 
4. DEFINITIONS 
Minimum value or price:  This is the lowest value considered  acceptable by the Customs authorities 
for goods importation, in accordance with the crit eria, data sources and methodology available to 
them for the determination thereof;  such values are an integral part of the tax base for determining the 
amount of duties and taxes payable. 
Transaction value:  This is the price actually paid or payable for the goods when sold for export to 
the country of importation, adjusted in accordance with the provisions of Article 8 of the 
GATT Customs Valuation Agreement, in the or dinary course of trade under fully competitive 
conditions. 
Value at origin (f.o.b.):  This is to be understood as the value of  the goods at the port of departure of 
their country of provenance. 
Customs value:  This is the tax base for determining the import duties and taxes payable on goods.  It 
includes the value at origin of the goods (f.o.b. valu e or minimum price, as a pplicable), plus freight, WT/L/586 
G/VAL/N/4/SLV/2 Page 4 
 
 
 insurance and other expenses related to their purch ase, pursuant to paragraph 3 of Article 2 of the 
Law on Customs Simplification. 
Fully competitive conditions:  Market conditions permitting free access for any type of goods, where 
buyers and sellers fix their transaction prices on the basis of supply and demand and criteria of 
opportunity. 
Average retail value:  This is the price asked by a used vehi cle distributor or retailer selling to a 
private individual when the two are unrelated a nd business is under fully competitive conditions.  The 
vehicle being sold is considered to be in good c ondition, to have standard  factory equipment and 
mileage appropriate to its use and to have  received normal maintenance over its life. 
MSRP value (Manufacturer's Suggested Retail Price): This is the public retail price suggested by 
the manufacturer to new vehicle distributors.  It in cludes factory extras for the vehicle model, but no 
optional extras. 
Used vehicle importer and distributor:  Any natural or legal person who imports used vehicles into 
the country with a view to post-importation commerc ialization and who is bound to comply with the 
requirements laid down in the respective tax legislation. 
Used vehicles:  Means of transport for persons or goods wh ich have or have had registration plates 
from the country of provenance and the date of the de finitive importation of which into the country is 
over 180 calendar days after the date of manufacture. 
Vehicles with a clean title:  The category of vehicles imported from the United States of America, 
the certificate of ownership of which makes no reference to any specific physical or mechanical 
damage to the vehicle preventing it from being driven in that country by the Division of Motor 
Vehicles (DMV) transport authorities. 
Vehicles without a clean title:  The category of vehicles importe d from the United States of 
America, the certificate of ownership of which refers to specific physical or mechanical damage to the 
vehicle preventing it from being driven in that c ountry by the DMV transport authorities (for example: 
Salvage Title, Non-Repairable Title or Certificate of Destruction). 
Used tyres:  Tyres which show a certain degree of wear from use, but which are still able to be used. 
Retreaded pneumatic tyres:  Used tyres, the tread of which h as been replaced, thereby restoring 
their original characteristics, in terms of both safet y and appearance, in order to optimize subsequent 
use. 
Bulk used clothing (credential clothing):  Used, dirty, ungraded clothing, imported in bulk and 
without packaging.  This kind of clothing, also known as credential clothing, is received in charity 
and/or donation collection centres and usually in cludes shoes, handbags a nd other personal items. 
Fabric remnants:  Cloth pieces or cuttings considered as surp lus and the length of the edges of which 
does not exceed 50 centimetres.* 
* Definition from Nota Complementaria Centroamericana "B" (supplementary note) to Chapter 63 of the 
Central American Import Tariff. 
Fabric strips:  Long, narrow  pieces of cloth made from small processed textile cuttings.  Worn, 
stained or torn textile pieces considered as by-products  and generally only likely to be used for fibre 
recovery.  WT/L/586 
 G/VAL/N/4/SLV/2 
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 Prestigious brand name:  Applied to goods with a brand name  registered and patented mainly 
abroad which are sold on an exclusive basis, usua lly under a distribution or retail contract, and are 
bound by contract to recognize royalties or licence fees on any subsequent resale. 
Registered brand name:  Applied to goods with a brand name re gistered and patented mainly abroad 
which are not sold on an exclusive basis, not subject to a distribution or retail contract and not bound 
by contract to recognize royalties or licence fees on any subsequent resale. 
No brand name:  Goods with no registered brand name, whic h are generally sold at clearance prices 
or by volume and have no specific distinguishing marks or devices. 
Abbreviation "Ex" :  Exclusive or Exclusively, generally ap plicable in this Directive to a tariff 
heading or subheading. 
5. PROCEDURES 
 The importer, or his representative or Customs agent, as applicable, shall be responsible for 
checking, prior to submitting the r espective goods declaration, whether the import being formalized 
includes products classified unde r the following tariff subheadings: 
1. List of goods to which minimum prices can be applied until 7 March 2003 
Articles of apparel (new) 6101.10.00 to 6117.90.00, 6201.11.00 to 
6217.90.00 
 
2. List of goods to which minimum prices can be applied until 7 March 2005 
Worn clothing and other worn articles 6309, ex 6310.10 and ex 6310.90 
Used televisions Ex 8528.12.10, ex 8528.12.90, ex 8528.13.10, 
ex 8528.13.90 
Footwear (new) 6402.19.00 to 6405.90.00 
Retreaded or used pneumatic tyres Ex 4012.10.00, ex 4012.20.00 
Sacks and bags, of a kind used for the packing 
of goods, of jute or of other textile bast fibres 
of heading 53.03 6305.10.00 
Used vehicles and used parts and accessories 
thereof Chapter 87, except ex 8703.10, ex 8709 and 
ex 8710 
 If goods falling under any of the above headings are present, the f.o.b. prices thereof recorded 
on the commercial invoice shall be checked to ensure  that they are higher than or equal to the 
minimum reference values established herein. 
 WT/L/586 
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 ESTABLISHMENT OF MINIMUM VALUES BY HEADING 
5.1 ARTICLES OF APPAREL (NEW) (Tariff subheadings 6101.10.00  to 6117.90.00, 
6201.11.00 to 6217.90.00) 
 Articles of apparel classified under these tariff subheadings relate solely to new clothing. 
Minimum prices are established according to the categor y of clothing in questio n, namely Prestigious 
brand names, Registered brand names and No brand names. 
 To determine the minimum values to be declared  for this type of product, the importer shall 
refer to Annex I to this Directive and follow the procedure below: 
- Establish whether the imported articles of  apparel are prestigious by checking 
whether the brand is included in the "List of Prestigious Brand Names for Articles of 
Apparel (New)" in Annex I. 
- If this is the case, find the corresponding va lue in the table "Minimum US$ f.o.b. Unit 
Prices for Articles of Apparel (New)" under the column "Prestigious brand names". 
- If the brand is not listed, find the product in the column of prices for registered brand 
names and select the corresponding value. 
- If the imported product does not have a brand name, find the corresponding minimum 
value in the column for articles with no brand name. 
- The search is conducted by clothing cate gory - men's, women's or children's - and 
garment type - shirt, trousers, etc. 
• On-line consultations  
 The information on minimum va lues in the Annex to this Directive may also be consulted on 
the Customs website ( www.aduana.gob.sv
) using the "Minimum values" module, as follows: 
- Select the icon "Articles of apparel" and conduct a search for the minimum value, 
giving the requested information for each field: 
(a) Product brand name; 
 
(b) type of brand name:  Prestigious, Registered or No brand name; 
 
(c) product or by-product:  Shirt, Trousers, etc.; 
 
(d) product line by category:  Men's, Women's or Children's. 
- The system will then calculate the minimum value for the type of garment in question 
on the basis of this information. 
- The value established by the system shoul d be recorded on the goods declaration 
form.  WT/L/586 
 G/VAL/N/4/SLV/2 
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  The Customs authorities may request a printout of the consultation as proof of the source of 
this figure. 
5.2 WORN CLOTHING AND OTHER WORN ARTICLES (6309, ex 6310.10 and 
ex 6310.90) 
 This heading includes the following products: 
(a) Mixed used clothing, without packaging, ungraded and dirty (credential clothing), 
imported in bulk. 
The minimum f.o.b. value to be declared for such goods shall be US$0.45 per 
kilogram of gross weight. 
(b) Mixed used clothing, imported in any kind of packaging, sorted, clean and whether or 
not graded. 
The minimum f.o.b. value to be declared has been established as US$1.57 per 
kilogram of gross weight. 
 For the above prices to be applied, the clothi ng shall show clear signs of use and have no 
distinctive signs or brand names. 
(c) Fabric remnants and strips (scr aps and worn-out articles), graded. 
The minimum value to be declared for these products shall be US$0.50 per kilogram 
of gross weight. 
(d) Fabric remnants and strips (scr aps and worn-out articles), ungraded. 
The minimum value to be declared for such goods shall be US$0.19 per kilogram of 
gross weight. 
(e) Used footwear. 
All used footwear shall be valued on the basis of US$3.00 (f.o.b.) per pair (the 
minimum price includes used and damaged footwear). 
N.B.:  Imports of used clothing and fabric remnants (scr aps), as described in (a) to (d) above, shall be 
sent only to the border Customs posts of San Bartol o and Marítima de Acajutla for their respective 
settlement and dispatch. 
5.3 USED TELEVISIONS (ex 8528.12.10, ex 85 28.12.90, ex 8528.13.10, ex 8528.13.90) 
 To determine the minimum value for used televi sions, refer to Annex II to this Directive and 
indicate first of all the screen size and the type of television, namely colour or black and white, then 
select the corresponding minimum value. 
 Televisions shall show clear signs of use in  order to be valued under this heading. WT/L/586 
G/VAL/N/4/SLV/2 Page 8 
 
 
 • On-line consultations  
 Conduct a search on the Customs website using the "Minimum values" module, as follows: 
- Firstly indicate the screen size and type of television, i.e., colour or black and white. 
- Select the corresponding value. 
- The value established by the system shoul d be recorded on the goods declaration 
form. 
 The Customs authorities may request a printout of the consultation as proof of the source of 
this figure. 
5.4 FOOTWEAR (NEW) (6402.19.00 to 6405.90.00) 
 With regard to imports of new footwear falling under the above-mentioned tariff headings, 
refer to Annex III to this Directive and conduct a se arch for the minimum valu e in the same way as 
described for articles of apparel (new ) in point 5.1 of this Directive, that is to say, applying the value 
allocation criteria by type of product and brand name. 
• On-line consultations  
 The information on minimum values in Annex III to this Directive may also be consulted on 
the Customs website ( www.aduana.gob.sv
), as follows: 
- Select the icon "Footwear" and conduct a search for the minimum value, giving the 
requested information for each field: 
(a) Type of brand name:  Prestigi ous, Registered or No brand name; 
 
(b) product or by-product:  Casual, Formal, Sports, etc.; 
 
(c) product line by category:  Men's, Women's or Children's. 
- The system will then calculate the minimu m value for the article in question on the 
basis of this information. 
- The value established by the system shoul d be recorded on the goods declaration 
form. 
 The Customs authorities may request a printout of the consultation as proof of the source of 
this figure. 
5.5 RETREADED OR USED PNEUMATIC TYRES (ex 4012.10.00, ex 4012.20.00) 
 To search for the value of used or retr eaded tyres, the importer must indicate the 
characteristics of the tyres by size and group them t ogether by batch according to the type of vehicle 
for which they are intended and their use, for exam ple, light vehicles, heavy goods vehicles, etc.  
These values are given in the tables in  Annex IV to this Directive.  WT/L/586 
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 • On-line consultations  
 On-line consultations can be made using the "Minimum values" module on the Customs 
website and a search for a minimum value conducte d by furnishing the following information: 
(a) Tyre condition:  used or retreaded; 
 
(b) tyre use:  type of vehicle; 
 
(c) tyre measurement/rim size. 
 The system will then calculate the minimum valu e for the type of tyre selected on the basis of 
this information.  The value established by the sy stem should be recorded on the goods declaration 
form. 
 The Customs authorities may request a printout of the consultation as proof of the source of 
this figure. 
5.6 SACKS AND BAGS, OF A KIND USED FOR THE PACKING OF GOODS, OF JUTE 
OR OF OTHER TEXTILE BAST FIBRES OF HEADING 53.03 (6305.10.00) 
 Sacks and bags, of a kind used for the packing of  goods (empty), of jute or of other textile 
fibres, shall be valued using US$1.54 per unit as a minimum f.o.b. reference price. 
5.7 USED VEHICLES AND USED PARTS AND ACCESSORIES THEREOF (Chapter 87, 
except ex 8703.10, ex 8709 and ex 8710) 
 Used vehicles and used parts thereof shall be valued using separate criteria, as follows: 
5.7.1 USED VEHICLES: 
 The procedure for determining a minimum value varies according to vehicle type.  Vehicles 
are therefore classified in the following three groups: 
Group 1: 
 This group includes all vehicles classified unde r tariff heading 8703, corresponding to motor 
cars and other motor vehicles principally designed for the transport of persons (other than those of 
heading 8702), including station wagons (fewer than  10 people) and racing cars:  vehicles with spark-
ignition internal combustion reciprocating piston engine or with compression-ignition internal 
combustion piston engine, of any cylinder capacity, diesel or semi-diesel. 
 It also includes vehicles classified under tariff subheadings 8704.21 and 8704.31, 
corresponding to vehicles for the transport of goods, of a gross vehicle weight not exceeding 1.5 
tonnes, diesel or semi-diesel. 
• DETERMINATION OF THE MINIMUM VALUE FOR IMPORTED VEHICLES 
WITH A CLEAN TITLE  
 Vehicles in this group shall be valued on the basis of information relating to their new price, 
in accordance with the year, make and model, as  suggested by the manufacturer (Manufacturer's WT/L/586 
G/VAL/N/4/SLV/2 Page 10 
 
 
 Suggested Retail Price,
 MSRP, or Factory Suggested Retail Price, Fact. SRP, as applicable), as set out 
in the following specialized publi cations, listed in sequential order: 
 1. Automobile Red Book.  Source: Fact. SRP; 
 
2. National Automobile Dealers' Associati on (NADA) Official Used Car Guide. Source: 
MSRP; 
 
3. Kelley Blue Book. Source:  LIST; 
 
4. Automobile Blue Book.  Source:  MSRP; 
 
5. Older Car Red Book.  Source:  MSRP; 
 
6. Black Book Used Car Guide.  Source:  MSRP. 
 Once the relevant value has been found in th e above publications, a 12-per-cent reduction is 
applied for vehicle use, with a further reduction for depreciation in accordan ce with the age of the 
vehicle, calculated as from the date of manufacture, pursuant to the table below: 
Table 1  
180 days to one year 10% 
Over one year but less than two 20% 
Over two years but less than three 40% 
Over three years but less than four 50% 
Over four years 60% 
 
 These time-frames should be understood as the time from the vehicle's date of manufacture until the date of acceptance of the goods declaration by the Customs authorities or, failing that, of the 
Customs valuation of the vehicle. If the vehicle's exact date of manufacture - in the format 
(day/month/year) - is known, then this informati on is used to estimate depreciation for use.  
Otherwise, the fifteenth day of the month and year  of manufacture shall be used to calculate the 
number of days. 
 If the date of manufacture of the vehicle is unknown, it shall be considered as 15 January of 
the year of the model, in accordance with the vehicle identification number (VIN). 
 Once the year of manufacture has been indi cated and depreciation calculated, the Customs 
value shall be determined by adding freight, insu rance and other expenses in accordance with the 
relevant supporting documentation to the value obt ained from applying the above table.  Should no 
supporting documentation exist for such expenses, Table 2, Overheads, shall apply, in accordance 
with the following criteria:  WT/L/586 
 G/VAL/N/4/SLV/2 
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 Table 2  
Type of Transport  Freight Insurance  Other expenses 
Marítime1 $350.00  $35.00  $100.00*  
Land (own means)  $350.00  $35.00  $0.00  
Land (hired)  $600.00  $60.00  $0.00  
1/Shipping to Puerto Barrios or Sto. Tomás de Cas tilla in Guatemala or Puerto Cortés in Honduras. 
*Includes loading, unloading and handling charge s associated with the transport of vehicles. 
• DETERMINATION OF THE MINIMUM VALUE FOR IMPORTED DAMAGED 
VEHICLES (WITHOUT A CLEAN TITLE)  
 When the imported vehicle suffers from physical  or operational damage, a single reduction of 
40 per cent shall be applied to the value obtained after depreciation has been determined, pursuant to 
Table 1 above.  To this end, the condition of the vehicl e must be stated and be able to be verified by 
way of the ownership certificate issued by th e country of provenance.  The salvage title, non-
repairable title or certificate of destruction is required for this purpose, otherwise no such reduction 
shall be permitted.  Unless the provenance of the ve hicle is a recognized body or auction house able to 
report on the legal status of the vehicle, the Customs authorities reserve the right to request relevant 
supporting documentation justifying application of this reduction. 
 In any case, if the vehicle value is not fo und in the aforementioned publications or no 
ownership certificate or other document serving the sa me purpose exists, the Valuation Department of 
the Directorate-General of Customs Revenue (DGRA)  shall by consulted in order to establish the 
corresponding value, in which case the purchase i nvoice or bill of sale from the supplier in the 
country of provenance shall be required. 
Group 2: 
 This group includes diesel or petrol vehicles fo r the transport of cargo and passengers (10 or 
more persons including the driver). 
 It covers tariff headings 8701, 8704 and 8711. 
 Vehicles in this group shall be valued on the basis of the average retail prices  established in 
the following publications, listed in sequential order: 
(a) Lorries and truck-tractors: 
1. Truck Blue Book; 
 
2. Older Truck Blue Book. 
(b) Vans, minibuses (for 10 or more persons ) or light goods vehicles (exceeding 
1.5 tonnes):  Values shall first be checked in the publications mentioned for Group 1;  
failing that, the following publications can be used: 
1. Truck Blue Book; 
 
2. Older Truck Blue Book. WT/L/586 
G/VAL/N/4/SLV/2 Page 12 
 
 
 (c) Motorcycles, of any cylinder capacity: 
1. Motorcycle Red Book; 
 
2. National Automobile Dealers' Association (NADA) Motorcycle Appraisal 
Guide; 
 
3. Kelley Blue Book Official Motorcycle Guide. 
 Once the average retail value has been determin ed, the Customs value shall be calculated by 
adding freight, insurance and other expenses in accordance with the relevant supporting 
documentation.  Should no supporting documentation exist, Table 3, Overheads, shall apply, in 
accordance with the following criteria: 
Table 3
 
Type of Transport  Freight Insurance  Other expenses 
Marítime1 
Motorcycles  $125.00  $12.50  $50.00*  
Buses, lorries, inter alia   $600.00  $60.00  $150.00*  
Land (own means)  
Motorcycles  $100.00  $10.00  $0.00  
Buses, lorries, inter alia   $500.00  $50.00  $0.00  
Land (hired)  
Motorcycles  $200.00  $20.00  $0.00  
Buses, lorries, inter alia   $800.00  $80.00  $0.00  
 1/Shipping to Puerto Barrios or Sto. Tomás de Cas tilla in Guatemala or Puerto Cortés in Honduras. 
 *Includes loading, unloading and handling charge s associated with the transport of vehicles. 
Group 3: 
 Vehicles not included or identified in the pub lications mentioned for Groups 1 and 2 shall be 
valued as follows: 
(a) Buses:  in accordance with the lists in Annex V; 
 
(b) trailers and semi-trailers (trailers, containers, tanks). 
The Commercial Trailer Blue B ook shall be consulted and the average retail values 
applied;  should no reference prices be f ound, valuation shall be on the basis of the 
lists in Annex VI. 
(c) special-purpose motor vehicles (crane lorries, fire engines, ambulances, concrete-
mixer lorries, inter alia ) falling under tariff heading 8705. 
These shall be valued at the transaction value recorded on the commercial invoice;  
should no transaction value exist, prior valu ation by the Valuation Department shall 
be requested. 
 Once the transaction value or average retail va lue, as applicable, has been determined, the 
Customs value can be calculated by adding freight, insurance and other expenses, in accordance with  WT/L/586 
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 the relevant supporting documentation.  Should  no supporting documentation exist, Table 4, 
Overheads, shall apply, in accord ance with the following criteria: 
Table 4  
Type of Transport Freight Insurance Other expenses 
Marítime1 
Buses  $600.00  $60.00  $150.00*  
Trailers, containers and tanks  $1.000.00  $100.00  $150.00*  
Special-purpose vehicles2 $1.200.00  $120.00  $150.00*  
Land (own means)  
Buses  $500.00 $50.00  $0.00 
Trailers, containers and tanks  $700.00 $70.00  $0.00 
Special-purpose vehicles2 $1,000.00 $100.00  $0.00 
Land (hired)  
Buses  $800.00 $80.00  $0.00 
Trailers, containers and tanks  $1,200.00  $120.00  $0.00 
Special-purpose vehicles2 $1,400.00  $140.00  $0.00 
 1/Shipping to Puerto Barrios or Sto. Tomás de Cas tilla in Guatemala or Puerto Cortés in Honduras. 
 2/Crane lorries, fire engines, ambul ances, concrete-mixer lorries, inter alia , falling under tariff heading 8705. 
 *Includes loading, unloading and handling charge s associated with the transport of vehicles. 
5.7.2 SPARE AND USED PARTS: 
 Minimum values for vehicle spare parts are classified as follows: 
(a) Spare parts for light vehicles in general (see Annex VII); 
 
(b) engines for light vehicles (see Annex VIII); 
 
(c) spare parts for heavy goods vehicles (see Annex IX); 
 
(d) engines for heavy goods vehicles (see Annex X). 
 The search should be conducted by type of pr oduct, specifying the year of manufacture, if 
known. 
• On-line consultations 
 Engine values can be found on-line, furn ishing the following information in each case: 
- Make; 
 
- fuel used; 
 
- engine model or series; 
 WT/L/586 
G/VAL/N/4/SLV/2 Page 14 
 
 
 - cylinder capacity. 
 The criterion for used parts is product type.  The system will calculate the minimum value pe rmissible according to the characteristics of 
each engine on the basis of this information. 
 The value established by the system should be recorded on the goods declaration form. 
 The Customs authorities may request a printout of the consultation as proof of the source of 
this figure. 
• GOODS DECLARATIONS SUBJECT TO SELECTIVE AUTOMATIC RELEASE 
(GREEN LIGHT):  
 Self-assessed goods declarations or Customs fo rms shall be subject to the selective Customs 
control system.  If the outcome is automatic rele ase and the declaration in cludes products to which 
minimum values are applicable, the release of th e goods shall be authorized unless any circumstance 
leads to the presumption of the existence of a Custom s offence.  In such cases, the administrator or 
person responsible shall be consu lted to determine the procedure to be followed.  Any post-release 
inspection required shall therefore be conducted by the Inspection Department of this Directorate-
General. 
• GOODS DECLARATIONS SUBJECT TO SELECTIVE PHYSICAL INSPECTION 
(RED LIGHT):  
 With regard to declarations subject to sel ective physical inspection, the Customs appraiser 
shall conduct the corresponding inspection with a vi ew to confirming that the goods correspond to 
those declared in terms of tariff classification, valuation, amount, origin and other determining 
elements in relation to Customs duties. 
 If the goods declaration contains products to  which minimum values are applicable, the 
Customs appraiser shall proceed as follows: 
(a) The minimum value declared shall be comp ared with the respective Annexes to this 
Directive (or the Customs website).  In the event of any differences, the Customs 
appraiser shall adjust the values and pr epare the corresponding discrepancy sheet 
establishing which products are being adjusted  and the new value of each, as well as 
assessing the corresponding taxes and penalties,  where applicable.  These shall be 
notified to the interested party pursuant to Article 31 of the Special Law for the 
Penalization of Customs Offences. 
(b) Should the said values not be established in the Directive, the case shall be referred 
for consultation to the Valuation Depart ment of this Directorate-General for 
consideration and for an opinion, which sh all be brought to the attention of the 
Customs appraiser who referred the case so that the respective discrepancy sheet can 
be issued, if appropriate, for corresponding notification to the importer. 
6. REPEAL AND ENTRY INTO FORCE 
 This Regulation shall enter into effect on 17 October 2002, with the exception of Annexes I 
and III relating to the valuation of new clothing  (subheadings 6101.10.00 to 6117.90.00, 6201.11.00  WT/L/586 
 G/VAL/N/4/SLV/2 
 Page 15 
 
 
 to 6217.90.00) and new footwear (6402.19.00 to 64 05.90.00), which shall be incorporated into the 
Directive at a later date under the provisions in point  4 of the Decision of 8 July 2002, issued by the 
World Trade Organization, document WT/L/476 of 12 July 2002 (02-3903). 
The following legal provisions are rescinded: 
(a) Circular No. 211 of 9 November 1998; 
(b) Circular No. 85/2000 of 22 May 2000; (c) Circular No. 93/2000 of 2 June 2000; (d) Circular No. DVAL-276/2000 of 4 December 2000 on reference prices for goods to 
which, pursuant to this Directive, minimu m values are applicable;  the values for all 
other products remain in force; 
(e) Circular No. DVAL-0089/2002 of 10 Apr il 2002 on reference prices for goods to 
which, pursuant to this Directive, minimu m values are applicable;  the values for all 
other products remain in force; 
(f) All administrative provisions which conflict w ith the rules set out in this Directive. 
7. TRANSITIONAL ARTICLE 
 Goods and vehicles which entered national Cu stoms territory prior to 17 October 2002 shall 
not be subject to the provisions of this Regulation for the purposes of Customs valuation. 
 Goods declarations which, upon the entry into force of this Directive, have already been 
accepted by the Customs authorities, shall therefore be valued pursuant to existing regulations and 
provisions, without prejudice to the adjustments and corrections arising from any subsequent 
investigation conducted by this Directorat e-General pursuant to this legislation. 
DONE AT THE DIRECTORATE-GENERAL OF CUSTOMS REVENUE:  Ilopango on the 
eleventh day of September of the year two thousand and two. 
 
GOD    UNION    LIBERTY 
 WT/L/586 
G/VAL/N/4/SLV/2 Page 16 
 
 
  
   
 
   
ANNEXES  WT/L/586 
 G/VAL/N/4/SLV/2 
 Page 17 
 
 
 ANNEX I 
 
(Pending) 
Minimum US$ f.o.b. Unit Prices for Articles of Apparel (New) 
 
 
Category /Garment Unit of 
Measurement  * Prestigious  
Brand Name 
US$ f.o.b. value  Registered  
Brand Name 
US$ f.o.b. value  No  
Brand Name 
US$ f.o.b. value 
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
 
 * See list of prestigious brand names overleaf. WT/L/586 
G/VAL/N/4/SLV/2 Page 18 
 
 
  
List of Prestigious Brand Names for Articles of Apparel (New) 
(Pending) 
BRAND NAMES 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  WT/L/586 
 G/VAL/N/4/SLV/2 
 Page 19 
 
 
 ANNEX II 
 
Minimum US$ f.o.b. Unit Prices for 
Used Colour or Black-and-White Televisions  
 
 
 
 Screen Size Colour Televisions 
(US$) Black -and-White  Televisions 
(US$) 
 1" to 10" 47.00 3.00 
 11" to 14" 62.00 5.00 
 15" to 20" 66.00  
 21" to 25" 145.00  
 26" to 29" 203.00  
 30" to 37" 419.00  
 38" to 47" 624.00  
 48" to 54" 851.00  
 54" and above 1,333.00  
 
 WT/L/586 
G/VAL/N/4/SLV/2 Page 20 
 
 
 ANNEX III 
 
(Pending) 
 
Minimum US$ f.o.b. Unit Prices for New Footwear 
 
Type of 
Footwear by 
Category Unit of 
Measurement Prestigious 
 Brand Name 
 US$ f.o.b. valueRegistered 
 Brand Name  
US$ f.o.b. value No  
Brand Name 
US$ f.o.b. value 
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
 
* See list of prestigious brand names for footwear overleaf. 
  WT/L/586 
 G/VAL/N/4/SLV/2 
 Page 21 
 
 
 List of Prestigious Brand Names for New Footwear 
 
(Pending) 
 
BRAND NAMES  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 WT/L/586 
G/VAL/N/4/SLV/2 Page 22 
 
 
 ANNEX IV 
 
Minimum US$ f.o.b. Unit Prices for 
Retreaded Pneumatic Tyres 
 
Buses, Lorries and Other Heavy Goods Vehicles 
  Measurements US$ f.o.b.    
  1000 56.00   
  1000-20 56.00   
  1000R20 60.00   
  10R22,5 48.00   
  1100-20 55.00   
  1100R-20 60.00   
  11R22,5 63.00   
  11R24,5 75.00   
  1200-20 62.00   
  12R22,5 58.00   
  295/80R22,5 58.00   
  295/85R22,5 58.00   
  900-20 62.00   
  900R20 43.00   
        
Pick-Up Trucks, Minibuses and All-Terrain (Off-R oad) Vehicles 
        
  Measurements US$ f.o.b.    
  205R16 13.00   
  215/60R15 7.00   
  215/60R16 7.00   
  215/65R14 7.00   
  215/70R16 7.00   
  225/50R16 7.00   
  225/60R15 7.00   
  31X10,5R15 13.00   
  650R16  15.00   
  700-16 18.00   
  700R16  18.00   
  750-16 27.00   
  750R16 
825-16 27.00 
33.00   
  WT/L/586 
 G/VAL/N/4/SLV/2 
 Page 23 
 
 
  
 Light and Passenger Vehicles 
  Measurements US$ f.o.b.    
  155R13 5.50   
  175/70R13 10.00   
  185/60R14 10.00   
  185/65R13 8.00   
  185/65R14 9.00   
  185/70R13 10.00   
  185/70R14 10.00   
  185R14 10.00   
  195/50R15 14.00   
  195/60R14 11.00   
  195/60R15 14.00   
  195/70R14 10.00   
  205/45R16 15.00   
  205/50R15 14.00   
  205/60R15 13.00   
  205/65R14 10.00   
  205/65R15 7.00   
 
Minimum US$ f.o.b. Unit Prices for Used Tyres 
Buses, Lorries and Other Heavy Goods Vehicles 
    
Measurements US$ f.o.b.  
1000 
1000-20 
1000R20 
10R22,5 
1110-20 
1110R20 12.50 
12.50 
12.50 
12.50 
12.50 
12.50 
11R22,5 12.50 
11R24,5 12.50 
1200-20 
12R22,5 
295/80R22,5 
295/85R22,5 12.50 
12.50 
12.50 
12.50 
900-20 
900R20 12.50 
12.50 
    
Pick-up Trucks, Minibuses, All-Terra in (Off-Road) and Light Vehicles 
     
 Measurements US$ f.o.b.  
 12. 13. 14. 15 and 16 5.50 
    WT/L/586 
G/VAL/N/4/SLV/2 Page 24 
 
 
 ANNEX V 
 
Minimum US$ f.o.b. Unit Prices for Used Buses  
 
Years Makes Capacity 
(Passengers) 1987-1990 1991-1993 1994-1995 1996-1997 
           
Blue Bird Up to 66 6,500 8,500 14,000 25,630 
  Over 66 7,500 13,500 21,000 28,125 
      
Chevrolet Up to 66 2,200 4,025 5,800 8,900 
Ford Over 66 2,900 6,500 7,200 13,500 
GMC          
      
Navistar Up to 66 2,640 6,250 11,900 18,500 
  Over 66 5,500 7,850 16,650 23,400 
      
Thomas Up to 66 3,200 7,500 12,000 13,500 
  Over 66 6,200 11,620 16,000 17,900 
      
International Up to 66 5,500 7,850 11,000 14,000 
  Over 66 8,500 9,500 14,000 17,000 
  WT/L/586 
 G/VAL/N/4/SLV/2 
 Page 25 
 
 
 ANNEX VI 
 
Minimum US$ f.o.b. Unit Prices for Trailers and Semi-Trailers 
(Trailers, Containers, Tanks) 
 
Trailers and containers 
 
Description Make Years US$ f.o.b. Value Length No. of Axles 
           
Platform trailers All makes 1987-1989 3,500.00 40 to 48 feet 2  
  All makes 1990-1995 5,500.00 40 to 48 feet 2  
         
Van trailer All makes 1987-1989 4,500.00 40 to 48 feet 2  
  All makes 1990-1993 7,000.00 40 to 48 feet 2  
         
Refrigerated van trailer All makes 1987-1989 5,500.00 40 to 48 feet 2  
  All makes 1990-1993 8,500.00 40 to 48 feet 2  
         
Lorry-mounted container  All makes 1987-1995 400.00 Up to 14 feet None 
  All makes 1987-1996 800.00 14 to 22 feet None 
  All makes 1987-1997 1,200.00 Over 22 feet None 
 
Tanks 
 
Description Make Years US$ f.o.b. Value 
Capacity Length 
           
All makes 1987-1990 9,480.00 Less than 7,000 gallons 42 to 45 feet 
All makes 1987-1990 10,410.00 7,000 gallons 42 to 45 feet Aluminium 
All makes 1987-1990 12,600.00 Over 7,000 gallons 42 to 45 feet 
      
All makes 1987-1990 11,050.00 Less than 7,000 gallons 45 to 45 feet 
All makes 1987-1990 11,962.00 7,000 gallons 45 to 45 feet Stainless Steel 
All makes 1987-1990 12,875.00 Over 7,000 gallons 45 to 45 feet 
 WT/L/586 
G/VAL/N/4/SLV/2 Page 26 
 
 
 ANNEX VII  
 
Minimum US$ f.o.b. Unit Prices for Used Spare Parts for 
Light Motor Vehicles  
 
NO. DESCRIPTION f.o.b. UNIT PRICE 
(US$)  
1 ACCELERATOR WITH CABLE 3.00 
2 FLOOR MATS 1.00 
3 ALTERNATOR 6.00 
4 SHOCK ABSORBERS 5.00 
5 DOOR SHOCK ABSORBERS 2.00 
6 POWER STEERING GEAR ASSY 13.00 
7 AERIAL 1.00 
8 ELECTRIC AERIAL 2.00 
9 FRONT SEATS 5.00 
10 BACK SEATS 5.00 
11 COIL SPRINGS 1.00 
12 STEERING ROD 2.00 
13 FRONT FIREWALL ( BARRA DE TABLERO ) 2.00 
14 TORSION BAR 2.00 
15 ANTI-ROLL BAR 4.00 
16 BUMPER BRACKETS  3.00 
17 BATTERY 13.00 
18 BOOT 5.00 
19 AIR CONDITIONING BLOWER 3.00 
20 COILS 4.00 
21 HORNS 2.00 
22 AUXILIARY FUEL PUMP 2.00 
23 WATER PUMP 20.00 
24 AIR-CONDITIONING PUMP 10.00 
25 POWER-STEERING PUMP 4.00 
26 BRAKE PUMPS 4.00 
27 WINDSCREEN WIPER ARMS 1.00 
28 BUMPER 12.00 
29 PICK-UP CAB WITHOUT ENGINE 190.00 
30 SPARK-PLUG LEAD 1.00 
31 CLUTCH CABLE 1.00 
32 BONNET CABLE    1.00 
33 SPEEDOMETER CABLE 1.00 
34 FUSE BOX 1.00 
35 GEARBOX 47.00 
36 FULL-SIZE PICK-UP BED  100.00 
37 PICK-UP CAMPER  100.00 
38 BONNET  12.00 
39 CARBURETTOR 24.00  WT/L/586 
 G/VAL/N/4/SLV/2 
 Page 27 
 
 
 NO. DESCRIPTION f.o.b. UNIT PRICE 
(US$)  
40 GEARBOX HOUSING (WITHOUT GEARWHEELS) 30.00 
41 UNIVERSAL JOINT 10.00 
42 CATALYTIC CONVERTER 2.00 
43 SEATBELTS 2.00 
44 RADIATOR COVERS 1.00 
45 SPOILER 7.00 
46 STEERING COLUMN 4.00 
47 PICK-UP TAILGATE 10.00 
48 COMPUTER 28.00 
49 CONDENSER  3.00 
50 CONDENSER WITH FAN  7.00 
51 CENTRAL CONSOLE  2.00 
52 AIR CONDITIONING CONTROLS 1.00 
53 PLASTIC HUB-CAP 2.00 
54 RING GEAR 10.00 
55 RACK 13.00 
56 CYLINDER HEAD 21.00 
57 BONNET LOCK 2.00 
58 VEHICLE CHASSIS 143.00 
59 AIR FILTER HOUSING 2.00 
60 BRAKE DISCS 3.00 
61 DISTRIBUTOR 5.00 
62 REAR AXLES 50.00 
63 DOOR WEATHERSTRIP  1.00 
64 EXHAUST  21.00 
65 COIL SPRINGS 1.00 
66 INTERIOR MIRROR 1.00 
67 REAR-VIEW MIRROR 3.00 
68 BUMPER CORNERS 2.00 
69 RUNNING-BOARDS 5.00 
70 EVAPORATOR 4.00 
71 AIR FILTER 1.00 
72 DRIVE SHAFT ASSY  35.00 
73 COMPLETE VEHICLE FRONT-END WITH ENGINE 475.00 
74 COMPLETE VEHICLE FRONT-END WITHOUT ENGINE 285.00 
75 GLOVE COMPARTMENT 1.00 
76 MUDGUARD 5.00 
77 JACK 13.00 
78 PLASTIC MUD FLAPS  10.00 
79 TAILLIGHTS AND HEADLIGHTS  5.00 
80 CEILING COURTESY LIGHT 1.00 
81 TYRES WITH RIM 10.00 
82 DOOR HANDLES (INTERIOR AND EXTERIOR) 1.00 WT/L/586 
G/VAL/N/4/SLV/2 Page 28 
 
 
 NO. DESCRIPTION f.o.b. UNIT PRICE 
(US$)  
83 AIR CONDITIONING HOSES  1.00 
84 POWER WINDOW MOTOR 7.00 
85 POWER STEERING GEAR ASSY 13.00 
86 AIRFLOW METER 9.00 
87 MECHANICAL JACKS  2.00 
88 BRAKE SHOE 4.00 
89 STARTER MOTOR 5.00 
90 WINDSCREEN WIPER MOTOR  2.00 
91 BALL JOINTS 7.00 
92 DAMPENED BALL JOINTS 9.00 
93 HANDBRAKE LEVER 2.00 
94 GEAR LEVER 2.00 
95 PICK-UP TRUCK BED  123.00 
96 ROOF RACK 7.00 
97 BONNET STRUT 2.00 
98 BUMPER BRACKETS  2.00 
99 PEDAL 2.00 
100 HORN 1.00 
101 PICK-UP TRUCK BED LINER 20.00 
102 ENGINE SUBFRAME  7.00 
103 FRONT AXLE 7.00 
104 SIDE DOORS 16.00 
105 SUNROOF 7.00 
106 RADIATOR 15.00 
107 RELAY 2.00 
108 RIM 2.00 
109 AIRBAG SENSORS 10.00 
110 SERVO-ASSISTED BRAKES 3.00 
111 SET OF LEAF SPRINGS 10.00 
112 HORN 1.00 
113 ENGINE MOUNT 2.00 
114 STARTER MOTOR  5.00 
115 THIRD BRAKE LIGHT 1.00 
116 FRONT SUSPENSION 10.00 
117 REAR SUSPENSION 10.00 
118 LIGHT SWITCH  1.00 
119 STARTER SWITCH 14.00 
120 CAR DASHBOARD 40.00 
121 BRAKE DRUMS 2.00 
122 DIESEL TANK 33.00 
123 PETROL TANK 5.00 
124 FUEL DOOR  1.00 
125 GLOVE COMPARTMENT DOOR 7.00  WT/L/586 
 G/VAL/N/4/SLV/2 
 Page 29 
 
 
 NO. DESCRIPTION f.o.b. UNIT PRICE 
(US$)  
126 SUN VISORS 1.00 
127 BOOT LID 7.00 
128 ROOF 33.00 
129 STEERING ARM  7.00 
130 STEERING BALL JOINT 13.00 
131 STEERING WHEEL 7.00 
132 CASSETTE PLAYER 10.00 
133 WINDSCREEN WIPER  BLADE  2.00 
134 FAN SHROUD 1.00 
135 TRANSMISSION 50.00 
136 HOSE 1.00 
137 JACK ROD 1.00 
138 SPEEDOMETER 7.00 
139 VENTILATORS 3.00 
140 FRONT WINGS 3.00 
141 REAR WINGS  5.00 
142 WINDSCREEN GLASS 25.00 
143 REAR WINDOW GLASS 20.00 
144 TEMPERED DOOR GLASS 9.00 
145 QUARTER-LIGHT TEMPERED GLASS 7.00 
146 FLYWHEEL 7.00 
 WT/L/586 
G/VAL/N/4/SLV/2 Page 30 
 
 
 ANNEX VIII 
 
Minimum US$ f.o.b. Unit Prices for Engines for 
Light Motor Vehicles Without Transmission  
 
MAKE FUEL MODEL US$ f.o.b. value  
HONDA PETROL B16A 300.00 
HONDA PETROL EW 300.00 
ISUZU DIESEL C223 500.00 
ISUZU DIESEL 4FB1 500.00  
MAZDA DIESEL R2 500.00  
MAZDA PETROL FE 325.00 
MITSUBISHI DIESEL 4D56 550.00 
MITSUBISHI PETROL 4G32 310.00 
NISSAN DIESEL SD22 570.00 
NISSAN DIESEL SD23 570.00 
NISSAN DIESEL SD25 570.00 
NISSAN DIESEL TD27 600.00 
NISSAN PETROL CA20 310.00 
NISSAN PETROL A15 300.00 
NISSAN PETROL A14 300.00 
NISSAN PETROL E15 300.00 
SUBARU PETROL EA82 325.00 
TOYOTA DIESEL B 550.00 
TOYOTA DIESEL 2L 950.00 
TOYOTA PETROL 3Y 310.00 
TOYOTA PETROL 4K 350.00 
OTHER DIESEL n/a 400.00 
OTHER PETROL n/a 300.00 
 
 N.B.:  US$50.00 to be added to list value for vehicles with transmission.   WT/L/586 
 G/VAL/N/4/SLV/2 
 Page 31 
 
 
 ANNEX IX 
 
Minimum US$ f.o.b. Unit Prices for Used Spare Parts 
for Heavy Motor Vehicles  
 
NO. DESCRIPTION US$ f.o.b. value  
1 ALTERNATORS 7.00 
2 SHOCK ABSORBERS 19.00 
3 WHEEL RIMS FOR LORRIES AND TRUCK-TRACTORS 10.00 
4 SINGLE-PIECE WHEEL RIMS 4.00 
5 BUS SEATS (2- AND 3-PERSON) 38.00 
6 BATTERIES 25.00 
7 COILS 4.00 
8 POWER TAKE-OFF PUMP 25.00 
9 HYDRAULIC PUMPS  23.00 
10 BRAKE PUMPS 2.00 
11 STEERING ARM 10.00 
12 BUMPERS 60.00 
13 FULL TRUCK-TRACTOR CAB WITHOUT ENGINE  1,140.00 
14 FULL TRUCK-TRACTOR CAB WITH ENGINE  2,140.00 
15 LORRY CABS WITHOUT ENGINE 550.00 
16 POWER TAKE-OFF CABLES 15.00 
17 BONNETS 47.00 
18 CARBURETTORS 95.00 
19 SPROCKET-WHEELS FOR LORRIES 47.00 
20 EXHAUST PIPES 20.00 
21 STEERING COLUMN 4.00 
22 TUFLO AIR COMPRESSOR  50.00 
23 RING GEAR 150.00 
24 BUMPERS 30.00 
25 FRONT AXLE FOR TRUCK-TRACTORS AND LORRIES 250.00 
26 REAR AXLE WITH MAXI-BRAKES 1,000.00 
27 TRUCK-TRACTOR REAR AXLES  662.50 
28 TRUCK-TRACTOR EXHAUSTS  25.00 
29 OIL FILTER 19.00 
30 DRIVE SHAFT 142.00 
31 HYDRAULIC JACKS FOR LORRIES/TRUCK-TRACTORS 47.00 
32 LEAF SPRING (FRONT SPRING) 30.00 
33 LEAF SPRING 4.00 
34 LEAF SPRING ASSY 95.00 
35 MUD FLAPS 28.00 
36 TYRES WITH RIM 20.00 
37 STEERING ASSY 15.00 
38 AIRFLOW METER 9.00 
39 ENGINE MODULE 50.00 
40 BRAKE SHOE 4.00 
41 WINDSCREEN WIPER MOTORS 5.00 WT/L/586 
G/VAL/N/4/SLV/2 Page 32 
 
 
 NO. DESCRIPTION US$ f.o.b. value  
42 FRONT SPRING (LEAF SPRING) 25.00 
43 REAR SPRING (LEAF SPRING) 40.00 
44 GEAR LEVER 10.00 
45 GEAR LEVER 8.00 
46 LORRY DOORS 38.00 
47 USED CLUTCH PLATES 25.00 
48 RADIATORS 67.00 
49 FRONT SPRINGS FOR TRUCK-TRACTORS 25.00 
50 LORRY SPRINGS  33.00 
51 REAR SPRINGS FOR TRUCK-TRACTORS 45.00 
52 REAR-VIEW MIRRORS 2.00 
53 SILENCERS 28.00 
54 STARTER MOTOR 5.00 
55 SUNROOFS 28.00 
56 BRAKE DRUMS 20.00 
57 DIESEL TANK 33.00 
58 STEERING WHEEL FOR HEAVY VEHICLES 10.00 
59 TANDEM AXLES FOR TRUCK-TRACTORS  900.00 
60 TRANSMISSIONS 500.00 
  WT/L/586 
 G/VAL/N/4/SLV/2 
 Page 33 
 
 
 ANNEX X 
 
Minimum US$ f.o.b. Unit Prices for Used Engines for 
Heavy Goods Vehicles  
 
GENERAL DESCRIPTION  MAKE YEAR MODEL 
OR SERIES CYLINDERS US$ f.o.b. 
VALUE  
ENGINE WITH TRANSMISSION CATERPILLAR n/a 3208 8 $2,500.00 
ENGINE WITHOUT TRANSMISSION 
AND SHORTENED CHASSIS, 
SPRINGS AND CARBURETTOR CATERPILLAR n/a 3208 8 $4,000.00 
TURBO ENGINE WITHOUT 
TRANSMISSION  CATERPILLAR n/a 3208 8 $1,900.00 
ENGINE WITH TRANSMISSION MERCEDES BENZ n/a OM325A 6 $2,800.00 
ENGINE WITH GEARBOX, 175 HP FORD n/a 380 6 $1,500.00 
INCLINED ENGINE WITHOUT 
GEARBOX, 185 HP MAN n/a 846 6 $1,500.00 
ENGINE WITH GEARBOX MERCEDES BENZ n/a 314 4 $1,500.00 
TURBO ENGINE WITH 5-SPEED 
GEARBOX, 180 HP MERCEDES BENZ n/a OM352 6 $4,600.00 
TURBO ENGINE CON G4 6-SPEED 
GEARBOX, 200 HP MERCEDES BENZ n/a OM366 6 $4,600.00 
ENGINE WITH GEARBOX, 175 HP PERKINS n/a 6354.1 6 $1,600.00 
ENGINE WITH GEARBOX, 175 HP PERKINS n/a 6354.2 6 $1,600.00 
TURBO ENGINE WITHOUT 
GEARBOX FOR RECONDITIONING 
OR PARTS MERCEDES BENZ n/a 352 6 $1,300.00 
TURBO ENGINE WITH 6-SPEED 
GEARBOX FOR RECONDITIONING 
OR PARTS MERCEDES BENZ n/a 366 6 $2,900.00 
USED ENGINE WITH TRANSMISSION Other n/a n/a 6 $2,500.00 
USED ENGINE WITH TRANSMISSION Other n/a n/a 8 $3,500.00 
USED ENGINE WITHOUT 
TRANSMISSION Other n/a n/a 6 $2,000.00 
USED ENGINE WITHOUT 
TRANSMISSION Other n/a n/a 8 $2,800.00 
 
__________