Reformed The Law On Customs Simplification.

Original Language Title: reformase la ley de simplificación aduanera.

Read the untranslated law here: http://www.asamblea.gob.sv/eparlamento/indice-legislativo/buscador-de-documentos-legislativos/reformase-la-ley-de-simplificacion-aduanera/archivo_documento_legislativo



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INDEX LEGISLATIVE DECREE No. 23

THE LEGISLATURE OF THE REPUBLIC OF EL SALVADOR, CONSIDERING
:
I.- by Legislative Decree No. 529, dated January 13, 1999, published in the Official Journal No. 23, Volume No. 342, February 3 of that year, the customs simplification Act was issued in order to establish the basic legal framework for the adoption of mechanisms for simplification, facilitation and control of customs operations , through the use of automatic information exchange.
II.- traffic of certain goods restricted by law for the country represents a high risk to their safety and region, considering the level of sophistication and concealment with which such trades are made.
III.- That it is necessary and indispensable advantage facilitation measures that integration processes and free trade agreements provide the legal trade, being necessary to provide the state of the basic technological tools to counter traffic referred to the previous recital.
IV.- That in turn, trade and international best practices require a process of modernization of customs, through the application of computer tools, analysis and risk management systems nonintrusive inspection of goods, allow more effective control and in unison, facilitate the completion of customs operations.
V.- That within the framework referred to in paragraph above and in response to the Free Trade Agreements signed by El Salvador, it is necessary to introduce automation facilities and customs clearance of goods, for which it is necessary to introduce amendments to the Customs Simplification Act to enable the Customs Service to access to appropriate technology and to enable interaction and integration of the participants in the supply chain.
THEREFORE,
in exercise of its constitutional powers and initiative of the President of the Republic, through the Minister of Finance, DECREES the following
:
AMENDMENTS TO THE LAW OF CUSTOMS SIMPLIFICATION
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LEGISLATIVE INDEX Art. 1. Intercálase a clause between the third and fourth paragraphs of Article 6, as well.
"In those cases where the Directorate General of Customs is required to create and own a record, you can manage it and keep it so electronics; It will also enhance the notification of administrative acts by means of electronic data message. "
Art. 2. hereby added to Article 8-B, a subsection, as follows:.
"The Directorate General shall publish by any means it deems appropriate auxiliary list of authorized public customs, suspended or disqualified, as well as addresses, telephone numbers, e-mails or other data from place to exercise their business, in order to allow users to contact them. Also, the Customs Authority may inform by any means, the list of assistants to the customs public function, qualified according to the history of operations that have participated and the level of risk they have in the system. "
Art . 3. Adiciónanse to Art 12 four new paragraphs, as follows:.
"The Customs Service may use equipment nonintrusive inspection or invasive that allows them to conduct inspections when necessary and in accordance with the results of the risk analysis, based on the parameters set by the Directorate General of Customs or at the request of the entities to exercise control, in order to facilitate inspection of the cargo, containers or other means of transport, without interrupting the flow of legitimate trade.
The provision of non-intrusive inspection by the Customs Authority, with its own technological infrastructure or authorized third parties, it shall be deemed initiated from risk analysis to undergo operations and consist, among other things, checks on the nature, status, weight, quantity and other characteristics of the goods to be placed at their disposal, according to risk analysis previously performed. Established indications of undeclared goods or any other breach of laws, it proceeds to physical inspection by the customs authority, which in turn, may be assisted and coordinated with other authorities having jurisdiction in control goods.

The non-intrusive verification system does not limit the powers of immediate verification or inspection post that can make the customs authority, as a result of the analysis of risk management and the exercise of the customs authority.
The Customs Service shall establish the places that can be practiced nonintrusive inspection, may take place outside the customs area at strategic points for checking compliance of routes or checking the integrity of the goods that are subject to foreign trade operations , understood as such, imports, exports, transits, among others. The operations outside the customs area will be coordinated with the National Civil Police and other institutions responsible for monitoring foreign trade operations. "
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LEGISLATIVE INDEX Art. 4. Intercálanse between the Arts. 12 and 13, Arts. 12-A, 12-B and 12-C, as follows:
"Art. 12-A.- In those nonintrusive inspection processes that can be noted that there is a commission of an unlawful, they must certify the images that reproduce the system and sent to the competent authorities.
The above certifications shall be full evidence in the relevant criminal proceedings; in any case, the authorities are aware of that criminal proceedings may require, if deemed necessary, an explanatory opinion on the reading of the results, subject to the tax and customs responsibilities to be determined by the competent Customs Authority.
The same probative value have reproduced images of nonintrusive inspection system in the administrative processes.
The declaration of dismissal or sentencing in criminal proceedings, will not inhibit the Customs Authority to determine the administrative or tax liability giving rise to the actions or omissions committed under this article.
In the case that during the non-intrusive verification procedure or any time prior to release of the goods when it is determined the existence of goods which must be destroyed for any reason, the process costs shall be borne by the declarant or his representative, the Customs Authority can enforce the guarantee of operation in the case have been granted. In the case that has not been granted warranty, the same could not be made effective or not enough to cover the amount determined, proceed to opt out of computer systems, to write off the costs of destruction that shall incur Administration .
To comply with the provisions of the preceding paragraph, the customs authorities shall establish the amount of the cost of the destruction resolution ending the administrative penalties or taxes informal settlement procedure. If you have not been instituted administrative proceedings shall issue a resolution detailing the costs of destruction, must notify the obligor for payment in accordance with the rules laid down in Article 16 of this Law.
What above without prejudice to any criminal liability that may result from such conduct.
Art. B.- Créase 12, a rate that is charged for the provision of non-intrusive inspection services.
The reference rate will be in the amount of eighteen dollars of the United States of America, which includes the payment of tax on the transfer of Personal Property and Provision of Services. The Customs Service may not authorize the office without paying it.
The payment obligation is always generated and when the above operations occur by the entry or exit of goods and means of transport of the national customs territory by any means.
Payment must be made at the time of the electronic transmission of the Manifesto, Declaration
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Goods to any of customs procedures, Central American single customs form, Transits domestic or international or other statements or forms that cover transport, transfer or movement of goods to and from the national customs territory, using any of the authorized by the Customs Service allowing the capture of these documents platforms.
For the purposes of the provisions of this provision are subject responsible and consequently are obliged to pay the tax in question, the respondents or representative thereof, that according to the provisions of this Act, be Service use nonintrusive inspection.

It shall be for the Directorate General of Customs exercise the administrative powers necessary to ensure the timely verification and proof of payment of the fee for the provision of non-intrusive Inspection Service.
To this effect, the Ministry of Finance is empowered, through the Directorate General of Customs and the Directorate General of Treasury, to issue administrative regulations and general to ensure collection of the levy.
Failure to pay the fee will be punished in accordance with the provisions of the Special Law for Punishment Customs Violations.
Art. 12-C.- To authorize the Ministry of Finance, so that by issuing the corresponding Executive Agreement, which must be reasoned, motivated and justified, make adjustments to the already given rate.
The rate may be revised and adjusted every two years by the Ministry of Finance, up to 10 percent on the value of the rate established in the previous article, considering inter alia: the cumulative inflation rate, the increase or decrease of operations, and any variation of the following costs:
a) the cost of routine maintenance, understood as such, the sum of the costs necessary to maintain the system unobtrusive in the best operating conditions ;
B) The cost of preventive maintenance, related to the investment required to prevent deterioration of non-intrusive system;
C) The cost of corrective maintenance, understood as the projection made of the costs that might be incurred for the repair or replacement of the system of non-intrusive inspection;
D) The cost of the operation, understood as the sum of the costs necessary to cover the direct and indirect costs to ensure adequate provision of services, such as payroll, taxes, technical assistance, consideration, use of infrastructure and others.
E) The cost of renovation or improvement, based on the value needed to improve
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expand, adapt or upgrade equipment and systems.
If the service intrusive inspection be not concessioned, should also be considered, among others, the technical requirements of the Customs Administration and yields of the infrastructure to be used, determining the capacity thereof; in that case, also be taken into account costs associated with investment in the state be forced to incur. "
Art. 5. This Decree shall enter into force eight days after its publication in the Official Journal.
GIVEN IN THE BLUE ROOM OF THE LEGISLATIVE PALACE: San Salvador, on the seventh day of June in the year two thousand and twelve.
OTHON Sigfrido Reyes Morales, president.
ALBERTO ROMERO ARMANDO RODRIGUEZ, GUILLERMO ANTONIO NAVARRETE GALLEGOS, FIRST VICE. SECOND VICE PRESIDENT.
MERINO JOSE FRANCISCO LOPEZ, FRANCISCO ROBERTO DURAN LORENZANA, THIRD VICE. FOURTH VICE.
JOSE ROBERTO MUNGUÍA d'Aubuisson, FIFTH VICE.
PEÑA LORENA GUADALUPE MENDOZA, CARMEN ELENA CALDERON SOL Escalon, First Secretary. Second Secretary.
SALGADO SANDRA MARLENE GARCIA, JOSE RAFAEL MACHUCA Zelaya, Third Secretary. Fourth secretary.
IRMA VASQUEZ PALACIOS LOURDES, MARGARITA ESCOBAR, FIFTH SECRETARY. SIXTH Secretariat.
SAMAYOA RODRIGO RIVAS, REYNALDO ANTONIO LOPEZ Cardoza seventh Secretary. EIGHTH SECRETARY.
PRESIDENTIAL HOUSE: San Salvador, this twenty-ninth day of June in the year two thousand and twelve.
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LEGISLATIVE INDEX PUBLISHED, Carlos Mauricio Funes Cartagena, President of the Republic
.
Juan Ramon Caceres Enrique Chavez, Minister of Finance.
OJ No. 123 Vol. No. 396 Date: July 4, 2012 SV / Adar 07-08-2012