Law For The Reinstatement Of Customs Duties On Imports


Read the untranslated law here:

1 index Legislative Decree Nº 600 the Assembly Legislative of the Republic of El SALVADOR, considering: I.-that in accordance to the Constitution, the State shall promote economic and social development through the increase in production, productivity and the rational use of resources. Similarly, it will promote the various sectors of production.
II.-that is function of the State dictate policies that enable our country's exporting companies be competitive on extra-regional markets.
III.-as part of the efforts of the Government, is necessary to support the diversification of the investments and competitiveness, in order to facilitate our country's economic and social growth.
IV.-that the State's obligation is to ensure the fulfillment of international commitments of El Salvador in the commercial sector.
Therefore, in use of his constitutional powers and at the initiative of the President of the Republic, through the Ministers of finance and economy, DECREED, the following: law of reinstatement of the tariff to the import reinstatement Art. 1 rights establishing the refund of customs duties on imports that have been paid on the importation of inputs that are incorporated or are used up directly in the process of production of industrial and agro-industrial goods exported under the "definitive export regime" to countries that are not part of the General Treaty on Central American economic integration.
Proportionality article 2.-the repayment of import duties paid, shall be carried out according to the regulations laid down in this law.
Beneficiary article 3.-the natural or legal persons registered as exporters in the center of formalities of exports of the Banco Central of reservation of El Salvador, may qualify for the system of reimbursement provided for in this law, prior authorization from the Ministry of economy and the favourable opinion of the Ministry of finance, through the General Directorate of customs.

2 index legislative qualification article 4.-the interested must submit the application of qualification and relevant annexes to the Ministry of economy, which must include Declaration of goods of imported inputs, Declaration of goods goods exported, trade, matrix input product registration, clearance certificates, tax and social security, detailed description and diagram of the production process flow as well as an affidavit that the inputs are not produced in the Central American area.
Values to return in respect of customs duties on imports shall not exceed the value resulting from applying the weighted average tariff rates on the cost of the products exported to countries non-subscribers of the General Treaty on Central American economic integration. The person concerned shall submit information from the calculation of the average weighted on imported inputs.
To reinstate values may be updated at the request of the person concerned.
According to the Ministry of finance article 5.-the Ministry of economy, in the process of qualification, shall forward the respective request, by physical or electronic means when it is full to the direction General of customs of the Ministry of finance, so that opinion within one period not exceeding eight working days following receipt of the same. Expired the deadline and don't have the opinion of the Secretary of State, means that it is favorable.
Deadline for resolving article 6.-the Ministry of economy will have eight days to solve the respective request, counted from the day following receipt of the opinion by the Directorate General of customs or the date of expiry of the period that that should have been received, to issue the corresponding agreement, which will establish the list of imported goods that are involved in the production process and exported goods According to the Central American tariff system. The agreement shall be notified to the person concerned and for their entry into force and validity shall be published in the official journal at their expense. The Ministry of economy shall send a copy of the agreement to the General Directorate of customs.
If the request does not comply with provisions of articles 1 and 4 of this Act, the Ministry of finance will issue reasoned resolution denying the request, which shall be notified to the interested party, within one period not exceeding eight working days from the issuance of the resolution.
Entry into force of the agreement article 7.-the agreement issued by the Ministry of economy will be valid and valid for four years from its publication in the official journal, and at the request of the person concerned may be extended for equal periods, which must submit its application under the terms established in article 4 of this law, within a period of thirty days prior to its expiration.

3 index legislative when occur changes in the production process and the type of inputs that are required, the person concerned must submit, at least thirty days in advance, an application in accordance with the procedure laid down in this law and its regulations.
Article 8.-No exclusions can enjoy the present law reinstatement exports of cement and clinker; bituminous substances, mineral fuels, mineral oils and products of their distillation; from metallic and non-metallic mineral products of the exploitation of the subsoil. They may not enjoy the drawback of customs duties on imports exports users received the benefits established by law of zones, industrial and marketing, international law and the law of the customs regime of free shops.
Definition inputs imported article 9.-for purposes of this law, means imported inputs: raw materials, intermediate goods, goods incorporated or consumed directly in the production of a good. It is not in this category to fuels, machinery, equipment, parts and machine parts, materials of packaging and packing, electric power or any other service.
Requirements of reimbursement article 10.-to obtain the reinstatement of the paid tariff right to import, the beneficiaries must: to) submit to the Ministry of economy the corresponding request in formats that are required for this purpose.
b) attach to the application the following documents: 1. rating agreement issued by the Ministry of economy.
2. Declaration of goods for import of inputs and proof of payment of customs duties.
3. commercial invoice of imported inputs, incorporating the paid tariff and the amount of inputs used for the good exported, certified by the external auditor.
4. Declaration of export goods.
5. invoice commercial export, incorporating detail of the values, quantities and percentages, both imported inputs and those nationals of the exported good, certified by an external auditor.

4 index legislative term article 11.-the reinstatement of import tariff law paid should be requested within ninety calendar days following the date of export of the goods and within twelve months calendar the date of import of inputs. The earlier deadlines expired, will expire right to the respective reinstatement to the petitioner.
Denial article 12.-case not proceed the reinstatement, the Ministry of economy shall notify the refusal to the person concerned, by resolution duly founded and justified.
Where the request does not comply with the requirements specified in article 10 of this law, the Ministry of economy will prevent the interested party so that within a period of 30 days calendar, counted from the date of the notification, remedy the requirement. Expired such term shall be without effect the application as filed.
Payment of reinstatement article 13.-the Ministry of economy, where appropriate the reinstatement of the requested import tariff law, sent in within eight working days, authorization and documentation to the financial direction of the Ministry of Finance within eight business days issue a document that is referred to as "Certificate of reinstatement of rights tariff to the import" through the mechanism for this purpose set the address.
Verification of reinstatement

Article 14.-the Ministry of economy and the Ministry of finance may subsequently make verifications deemed appropriate with regard to the credits granted, being forced the natural or legal persons authorized to provide the information that both institutions demand. In a case which proves a tax evasion, the natural or legal person authorized must return the refund given within a period of eight working days, and will proceed with the definitive suspension of qualification without prejudice to civil or criminal liability to any place. The external auditors who commit any infringement with respect to the documents that must be certified in accordance with this law shall be punished based on the applicable legislation. The Ministry of finance, through the General Directorate of customs and the Directorate General of internal revenue, may exercise their powers together or separately according to the applicable law.
If the qualified subject does not provide the required information, provides it in incomplete form, hinders or prevents its obtaining, the Ministry of finance through the Directorate-General of customs or the Directorate General of internal revenue, will proceed to inform the Ministry of the economy so that appropriate to the reversal of the qualifications, without prejudice to any civil or criminal liability to any place.
In cases in the preceding paragraph, the Minister of economy shall notify the person concerned so within the period of 15 working days rule on infringements attributed to the alleged infringer, occurs in writing and present proofs of disclaimer.

5 index legislative the Finance Minister within eight working days following the day in which it has evacuated audience, will issue the resolution that corresponds.
Obligations Article 15.-all exporter shall comply with the following obligations: to) take the appropriate accounting records in relation to the production and supply of the goods subject to the benefits referred to in this law.
(b) keep available all the documentation related to the raw materials, intermediate inputs or finished products incorporated into the exported good.
(c) retain all documentation for a period of five years, related raw materials, intermediate inputs or finished products incorporated into goods exported and encouraged.
Resource review article 16.-against resolutions or agreements issued by the Minister of the economy will be the resource review, which will know the same official who gave the contested decision, which must be filed in writing within a period of five working days from the respective notification, stating the reasons in fact and law supporting the same.
Article 17.-received the writing through which it lodges the appeal and met the legal requirements, with the only analysis of the same and the respective record, Minister of economy will resolve within a period of fifteen working days that under law apply.
Regulation article 18.-the President of the Republic will issue the respective regulations within a period of ninety days for the implementation of this law.
Article 19.-the entry into force this law 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 twentieth day of the month of January of the year two thousand eleven.

Presidential House: San Salvador, at thirty-one days of January of the year two thousand eleven.
PUBLISHED, Carlos Mauricio Funes Cartagena, President of the Republic.
Juan Ramon Carlos Enrique Caceres Chavez, Minister of finance Hector Miguel Antonio given Hirezi, D. O. No. 21 Minister of economy. Volume no. 390 date: January 31, 2011.
ROM/adar 15-2-2011