G/VAL/Q/SLV/2   
6 February 2023  
(23-0855) Page: 1/2 
Committee on Customs Valuation  Original: Spanish  
 
  
NOTIFICATION UNDER ARTICLE 22 OF THE AGREEMENT ON IMPLEMENTATION OF 
ARTICLE VII OF THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994  
REPLIES FROM EL SALVADOR TO THE QUESTIONS POSED BY THE UNITED STATES  
REGARDING DOCUMENTS G/VAL/N/1/SLV/1 AND G/VAL/N/2/SLV/1  
EL SALVADOR  
The following communication, dated 1 February 2023, is being circulated at the request of the 
delegation of El Salvado r. 
 
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Question 1  
 
El Salvador's response to Question 2 on the Checklist of Issues indicates that the customs 
administration must agree in order for an importer to reverse the order of CVA Article 5 and 6. Given 
this requirement, will El Sal vador make a reservation in accordance with paragraph 3 of Annex III 
of the CVA, and notify it to the WTO?  
 
Reply  
 
El Salvador submitted the notification in document WT/LET/14, in accordance with paragraph 3 of 
Annex III of the CVA on the reservation set out in Article 4 of the Agreement.  
 
Question 2  
 
Article 26 of Chapter X of Resolution No. 115 -2004 requires that a value declaration be presented 
with most imports. Does every data field of the value declaration listed in the Annex need to be filled 
in for every import? What should an importer do if a particular data field does not apply to its 
transaction?  
 
Reply  
 
El Salvador does not currently request the presentation of a value declaration attached to the goods 
declaration for imports, as  the data on the customs value of the goods to be imported are entered 
directly into the Declaración Única Centroamericana , DUCA (Central American Single Declaration), 
which entered into force for Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua and  Panama 
on 7 May 2019.  
 
Question 3  
 
Article 29 of Resolution No. 115 -2004 provides for the establishment of a value database for 
investigations. How does El Salvador currently use this value database? Does El Salvador use price 
lists, books, magazines, cat alogues, newspapers, etc., to populate a value database, as provided for 
in RECAUCA's Article 3 definition of "Reasonable Doubt"?  
 G/VAL/Q/SLV/2  
 
- 2 - 
 
  Reply  
 
We confirm that the customs authority, with the powers provided for under the RECAUCA, in 
particular Article 3 to whic h the United States refers, may use other sources of information such as 
the values of identical or similar goods, inter alia , to assess the importer's indication of the declared 
customs value of the goods. As a general rule, Customs uses the transaction value as per the invoice. 
Exceptionally, in cases where the importer does not declare this value, the authority may use the 
provisions of the aforementioned article.  
 
Question 4  
 
El Salvador's response to Question 7 on the Checklist of Issues indicates that the Central Reserve 
Bank of El Salvador publishes exchange rates in accordance with CVA Article 9.1. Can those rates 
be fou nd on the internet, and if so, at what website?  
 
Reply  
 
We confirm that information on exchange rates is available on the following websites:  
 
https://www.bcr.gob.sv/bcrsite/?cat=51&lang=es  
 
https://www.bcr.gob.sv/bcrsite/  
 
Question 5  
 
El Salvador's response to Question 11 on the Checklist  of Issues indicates that importers may have 
their goods released under a guarantee if a final determination of customs value has not been made. 
Are there any forms or documents required by El Salvador to request and complete release under a 
guarantee? If so, could El Salvador please indicate where they can be found and provide a website 
link, if one is available?  
 
Reply  
 
The administrative procedure gives the importer the option to request release of the goods prior to 
the final determination of the custom s value being made and to make payment of a guarantee.  
 
The forms required by El Salvador for reimbursement of a guarantee payment are publicly available 
on the following websites:  
 
https://www.mh.gob.sv/servicios/recepcion -y-devolucion -garantias -documentales/  
 
https://www.mh.gob.sv/servicios/devolucion -de-garantias -aduanales-en-efectivo/  
 
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