G/VAL/N/2/ SLV/1 
21 September  2021 
(21-6997) Page: 1/5 
Committee on Customs Valuation  Original:  Spanish  
 
  
INFORMATION ON IMPLEMENTATION AND ADMINISTRATION  
OF THE AGREEMENT ON CUSTOMS VALUATION  
CHECK -LIST OF ISSUES  
EL SALVADOR  
The following communication, dated 6 September  2021, is being circulated at the request of the 
delegation of El Salvador.  
 
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1. Questions concerning Article 1:  
(a) Sales between related persons:  
(i) Are sales between related persons subject to special provisions?  
There are currently no special provisions in El Salvador for all the cases of sales between 
related  persons set out in Article 15.4 of the Agreement on Implementation of Article  VII 
of the General Agreement on Tariffs and Trade 1994 (hereinafter referred to as WTO 
Customs Valuation).  
 
In this regard, Article 201 of the Implementing Regulations for the Central American 
Uniform Customs Code (hereinafter the RECAUCA) only provides that, for the purposes 
of Article 15(4)(h)  of the Agreement, persons will  be deemed to be "of the same family"  
when they are spouses or relatives within the fourth degree of consanguinity or second 
degree of affinity.  
(ii) Is the fact of intercompany prices prima facie  considered as grounds for 
regarding the respective prices as being influenced?  
No. In the event  that the customs authority has reason to doubt the truth or accuracy 
of the data provided on the declared value, under the provisions of Article 204 of the 
RECAUCA it may request the importer to provide further explanations, together with 
documentation or  other proof to show that the value declared corresponds to the total 
amount actually paid or payable for the goods imported, taking into account the 
provisions of Article 8 of the WTO Agreement on Customs Valuation.  
 
In addition, Article 205 of the RECAUCA sets out the administrative procedure to be 
followed by the customs authority should there be any doubt as to  the truth and 
accuracy of the data or documents provided by the importer.  
(iii) What is the provision for giving the communication of the aforementioned 
grounds in writing if the importer so requests? (Article 1.2(a))  
 Pursuant to the provisions of Article 205 of the RECAUCA, under the administrative 
procedure , the customs authority informs the importer in wri ting of the reasons for 
doubting the truth and accuracy of the data or documents provided . It does so  in two G/VAL/N/2/ SLV/1 
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  stages, first at the beginning of the procedure and then before adopting a final decision. 
This is to enable the importer to provide any exculpatory arguments and evidence they 
may deem to be relevant. The customs a uthority grants importer s a period of 
10 working days from  the date of notification by the customs authority to p rovide their 
arguments and evidence.  
(iv) How has Article 1.2(b)  been implemented?  
 In the case of sales between related persons, the importer must demonstrate 
compliance with the provisions of Article 1.2(b) of the WTO Agreement on Customs 
Valuation. In the event the customs authority has reason to doubt the truth or accuracy 
of the data provided, it implements the provisions of Articles 204 and 205 of the 
RECAUCA.  
(b) Price of lost or damaged goods:  
Are there any special provisions or practical arrangements concerning the valuation 
of lost or damaged goods?  
There are  currently no special provisions in El Salvador concerning the valuation of lost or 
damaged goods.  
2. How has the provision of Article 4 to allow the importer an option to reverse the 
order of application of Articles 5 and 6 been implemented?  
 Articles 195  and 196 of the RECAUCA address the provisions of Article 4 of the WTO Agreement 
on Customs Valuation, indicating that the importer must submit the request to the customs 
authority concerned in writing or by the means stipulated by the Customs Service, sta ting the 
reasons for requesting the reverse application of the valuation methods, within the 10 days 
following the date on which the customs authority gives notification of  its intention to apply 
Article 5 of the Agreement for the customs valuation of the goods.  
3. How has Article 5.2 been implemented?  
There are currently no special provisions in El Salvador concerning this issue.  
4. How has Article 6.2 been implemented?  
There are currently no special provisions in El Salvador concerning this issue.  
5. Questions concerning Article 7:  
(a) What provisions have been made for making value determinations pursuant to 
Article 7?  
There are currently no special provisions in El Salvador concerning this issue. It should also 
be noted that, in accordance with paragraph 2 of the Note to Article 7 of the Agreement, the 
valuation methods laid down in Articles 1 to 6 inclusive are used wi th reasonable flexibility.  
(b) What is the provision for informing the importer of the customs value determined 
under Article 7?  
 Pursuant to Article 16 of the WTO Agreement on Customs Valuation, and in accordance with 
Article 207 of the RECAUCA, the impor ter may request, within the three days following the 
date of notification of the customs value determined by the customs authority, an explanation 
regarding the method used as the basis for determining the customs value of the importer's 
goods. The customs  authority must respond within the 10 days following the date of receipt 
of the request.  G/VAL/N/2/ SLV/1 
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  (c) Are the prohibitions found in Article 7.2 delineated?  
There are currently no special provisions in El Salvador concerning this issue.  
6. How have the options foun d in Article 8.2 been handled? In the case of f.o.b. 
application, are ex -factory prices also accepted?  
Pursuant to the provisions of Article 188 of the RECAUCA and Article 2(6) of the of the Law 
streamlining customs procedures, the customs value is made up  of the value of the goods 
(transaction value) plus the additional elements listed in Article 8 of the WTO Agreement on Customs 
Valuation, regardless of the agreements, rights and obligations of the buyer and seller that 
determine how the costs and risks a re allocated between the parties, which have been agreed upon 
in the sale of the goods.  
 
At the national level, therefore, the cost of transport of the imported goods to the po rt or place of 
importation, the loading, unloading and handling charges associa ted with the transport of the 
imported goods to the port or place of importation, and the cost of insurance, are included in the 
customs value of the goods. The foregoing  applies whether or not an Incoterm f.o.b.  or ex-factory  
has been agreed.    
 
7. Where is the rate of exchange published, as required by Article 9.1?  
In El Salvador 's case , the authority with responsibility for  publish ing the exchange rate is the Central 
Reserve Bank of El Salvador (BCR).   
 
8. What steps have b een taken to ensure confidentiality, as required by Article 10?  
Pursuant to the provisions of Article 167 of the RECAUCA, IT systems must ensure the privacy, 
confidentiality, non repudiability and integrity of data and documents that are transmitted and 
stored, as well as the authenticity of the entity issuing them and of users of the Customs Service's 
IT systems.  
In addition, Article 30 of the Organic Law of the General Directorate of Customs of El Salvador 
stipulates that it is a specific obligation of o fficials and employees in performing their duties to 
maintain confidentiality. In other words, they must adequately safeguard the information or 
documents that are entrusted to them in the line of duty . Likewise, they may not use or disclose 
such informati on for uses unrelated to their work or to obtain advantages of any nature or economic 
benefit for themselves or any member of their family group or for any other person, company  or 
entity.  
9. Questions concerning Article 11:  
(a) What rights of appeal are open to the importer or any other person?  
The administrative appeals to which the importer has a right in order to challenge the decisions 
issued by the customs authority or the higher authority of the Customs Service are the 
remedies of review and appeal, which are regulated by Article 127 of the  Central American 
Uniform Customs Code (CAUCA), Articles 623 to 625 of the RECAUCA, and Articles 49 and 51 
of the Special Law on penalties for customs offences.  
In accordance with the above -mentioned provisions, in the event  of an appeal, the provisions 
of the Law on the organization and functioning of the Internal Revenue Appeals Court also 
apply .  
(b) How is he to be informed of his right to further appeal?  
The importer's right to file an appeal in resp ect of decisions issued by the customs a uthority or t he 
higher authority of the Customs Service are regulated by Article 127 of the CAUCA, Articles 623 to 
625 of the RECAUCA, Articles 45 to 51 of the Special Law on penalties for customs offences, as well 
as the provisions of the Law on the organization and f unctioning of the Internal Revenue Appeals 
Court . G/VAL/N/2/ SLV/1 
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  10. Provide information on the publication, as required by Article 12, of:  
(a) (i) the relevant national laws;  
(ii) the regulations concerning the application of the Agreement;  
(iii) the judicial decision a nd administrative rulings of general application relating 
to the Agreement;  
(iv) general or specific laws being referred to in the rules of implementation or 
application.  
The Directorate General of Customs of El Salvador  publishes all information related t o customs 
regulations and administrative provisions of general application on its website: 
https://sitio.aduana.gob.sv/marco -legal/. 
El Salvador publishes all laws, regulations and executive decisions in the Official Journal, which 
can be consulted at: https://imprentanacional.gob.sv /. 
(b) Is the publication of further rules anticipated? Which topics would they cover?  
No.  
11. Questions concerning Article 13:  
(a) How is the obligation of Article 13 (last sentence) being dealt with in the respective 
legislation?  
Pursuant to Articles 202 and 203 of the RECAUCA, if in the course of determining the customs 
value of imported goods it is necessary to delay the final determination of that value, the 
importer may request the release or clearance of the goods from customs  if, where so required 
by the Customs Service, the importer posts a security sufficient to cover the amount of taxes 
for which the goods may be ultimately liable.  
The guarantee may take the form of a deposit, surety or any other means specified by the 
Customs Service covering the difference in relation to the amount of import taxes to which 
the goods may ultimately be subject.  
(b) Have additional explanations been laid down?  
There are currently no special provisions in El Salvador concerning this issue.  
12. Questions concerning Article 16:  
(a) Does the respective national legislation contain a provision requiring customs 
authorities to give an explanation in writing as to how the customs value was 
determined?  
Pursuant to Article 207 of the RECAUCA, the impo rter may request, within the three days 
following the date of notification of the c ustoms value determined by the customs a uthority, 
an explanation regarding the method used as the basis for determining the customs value of 
the importer's goods.  
The customs authority must respond within 10 days following the date of receipt of the 
importer's request.  
(b) Are there any further regulations concerning an above -mentioned request?  
No, there are no further regulations in El Salvador concerning an above -mentioned request.  G/VAL/N/2/ SLV/1 
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  13. How have the Interpretative Notes of the Agreement been included?  
In accordance with Article 14 of the Agreement, which states: "The notes at Annex I to this 
Agreement are an integral part of it and the Articles of the Agreement mu st be read and applied in 
conjunction with their respective notes. Annexes II and III also form an integral part of this 
Agreement".  
14. How have the provisions of the Decision on the Treatment of Interest Charges in the 
Customs Value of Imported Goods be en implemented?  
Pursuant to Article 190 of the RECAUCA, charges for interest under a financing arrangement entered 
into by the buyer and related to the purchase of imported goods will  not be included in the customs 
value, provided that the circumstances se t out in that Article exist.  
15. For those countries applying paragraph 2 of the Decision on the Valuation of Carrier 
Media Bearing Software for Data Processing Equipment, how have the provisions of 
this paragraph been implemented?  
In determining the customs value of carrier media bearing software, only the cost or value of the 
carrier medium itself will be taken into account. The customs value will not, therefore, include the 
cost or value of the data or instructions, provided that this is distinguished from the cost or the value 
of the carrier medium in the respective invoice, in accordance with paragraph 2 of the WTO's Decision 
on the Valuation of Carrier Media Bearing Softwar e for Data Processing Equipment .  
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