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Organic Law Of The General Directorate Of Customs

Original Language Title: LEY ORGÁNICA DE LA DIRECCIÓN GENERAL DE ADUANAS

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DECREE NO 903

THE LEGISLATIVE ASSEMBLY OF THE REPUBLIC OF EL SALVADOR,

WHEREAS:

I. That the General Directorate of the Income of Customs, was created by means of Legislative Decree No. 43 dated 7 May 1936, published in Official Journal No. 104, Volume 120, of 12 of that same month and year, as a specialized agency of the Ministry of Finance, to ensure compliance with the laws and regulations governing the international traffic of goods.

II. That the aforementioned law no longer fulfils its essential function, because it is currently lacking; consequently, the General Directorate of the Income of Customs, requires a regulation that allows it to comply fully with the exercise of its powers and functions as a facilitator and comptroller of the tax collection generated by the activity from international trade.

III. It is necessary to harmonise internal legislation with the rules established by the instruments of Central American economic integration, such as the Central American Customs Code, its Rules of Procedure and Agreements, Treaties, Conventions and other Instruments in the field of trade, related to trade in goods.

IV. The customs tax administration must have an instrument to enable it to coordinate and control all its functions, in order to achieve effective use of all the resources allocated to it and in this way. to readjust its functional organic structure, in line with international requirements in quality systems in customs and foreign trade.

THEREFORE:

in use of its constitutional powers at the initiative of the President of the Republic, through the Minister of Finance,

DECRETA the following:

GENERAL CUSTOMS DIRECTORATE

TITLE I

GENERAL PROVISIONS, PRINCIPLES, NATURE AND FUNCTIONS

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CHAPTER I

OBJECT OF LAW, DEFINITIONS, NATURE AND PRINCIPLES

Object of Law

Art. 1. The purpose of this Law is to establish the objectives and functions of the General Directorate of Customs, as well as to define its organic and functional structure, to establish its competence and autonomy.

When in the laws reference is made to the General Direction of the Customs Income the General Directorate of Customs will be understood.

Definitions

Art. 2. For the purposes of this Law, the words or phrases listed below have the following meanings:

a) Customs Authority: Official of the Directorate-General of Customs, who, by reason of his or her position and by virtue of the

b) Directorate-General: Directorate-General of Customs, for the purposes of this Law, where reference is made, shall be used for the purposes of this Law. interchangeably Customs Tax Administration or Customs Service expressions.

c) Taxable person: The obligation to comply with the customs duties, either as a taxpayer or as a responsible person.

d) Contributor: Subject to which the operative event of the event is verified customs tax obligation.

e) Responsible: The auxiliaries of the customs civil service and any other subject, who even without having the character of the taxpayer must by express provision of the Law fulfill the obligations attributed to

f) Customs territory: El Salvador's land, water and air scope, with the legally established exceptions.

Nature, competence and functions of the General Directorate of Customs

Art. 3. THE DIRECTORATE-GENERAL OF CUSTOMS IS THE NATIONAL HIERARCHICAL SUPERIOR BODY IN CUSTOMS MATTERS, ATTACHED TO THE MINISTRY OF FINANCE, EMPOWERED BY THE NATIONAL LEGISLATION TO APPLY THE REGULATIONS ON THE MATTER, TO CHECK ITS CORRECT APPLICATION. HOW TO FACILITATE AND CONTROL INTERNATIONAL TRADE IN WHAT CORRESPONDS TO IT, AUDIT AND COLLECT THE RIGHTS AND TAXES TO WHICH INCOME OR DEPARTURE IS SUBJECT

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OF MERCHANDISE, ACCORDING TO THE DIFFERENT REGIMES THAT ARE ESTABLISHED; AS WELL AS CONTROL AND CONTROL THE SUBSIDY OF THE LIQUEFIED PETROLEUM GAS. (1)

The Directorate-General of Customs, is an independent technical body, therefore it cannot be controlled or intervened by any State in respect of its actions and resolutions that it delivers, (a) which shall only admit the resources indicated by the laws determining the taxes for which the assessment and control have been entrusted to it.

The Directorate-General of Customs, acting as a private office, has the power to exercise the customs authority and will have competence in all administrative functions related to administration of taxes on the import of goods, the prevention and suppression of customs offences and the control of customs procedures for the use of goods; in addition, it is empowered to issue consultations and criteria or (i) in respect of the application of the legal provisions on customs matters.

In the use of its jurisdiction, it is the technical and administrative direction of the customs duties which this Law and the other provisions The law is responsible for the Customs Service, as well as the issuance of policies and guidelines for the customs activities and dependencies on his office; the exercise of the customs control powers and the decision of the impeachments made before it by the managed ones.

The Directorate-General will also coordinate and supervise the customs and dependants ' activities to ensure the correct and uniform application of the customs legal system, in accordance with the purposes and objectives of the Customs Service, by issuing guidelines and standards of General application within the limits of the laws and regulations

The Directorate General will be made up of the necessary areas which will have the appropriate and appropriate staff for its operation.

General principles applicable to the actions of the Customs General Address

Art. 4. The actions of the General Directorate of Customs, will conform to the following General Principles:

a) Justice, will guarantee the timely and corresponding application of the customs tax rules.

b) Legality, will act subject to legal order and may only carry out those acts which are regulated by such an order.

c) Celerity, shall ensure that the procedures are agile, so that they are processed and concluded in the shortest possible time.

(d) Economy, will ensure that the taxable persons and the same customs tax administration, shall incur the least amount of expenditure and shall avoid the carrying out or requirement of unnecessary formalities or requirements.

e) Effectiveness, shall ensure that its acts, if they are intended for collection, are carried out with respect to the rights

f) Material Truth, all your actions will be loved in the material truth that results

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of the investigated and known facts.

CHAPTER II

OF THE GENERAL DIRECTION OF CUSTOMS, THEIR FUNCTIONS AND ATTRIBUTIONS

Of The Driving And Appointment Of The Authorities

Art. 5. The Directorate-General of Customs shall be headed and managed by a Director General and a Deputy Director General, who shall have the powers that the customs legislation, this Law and its Rules of Procedure entrust to them.

The Director General and the Deputy Director General, they shall be appointed by the Executive Agreement of the Ministry of Finance, verified compliance with the requirements established by this Law.

Special Requirements for the Headlines of the General Directorate of Customs

Art. 6. To be appointed Director General or Deputy Director General of the General Directorate of Customs, it is required:

a) Being Salvadoran by birth;

b) Of notorious honesty;

c) With a university degree or minimum experience of five years in customs matters;

d) Being in the exercise of his or her rights as a citizen and not having a criminal record;

e) Not being a provider of services and assets of the Public Administration, nor having been convicted of a sentence executed by the Court of Auditors of the Republic; and

f) Present tax solvency issued by the Ministry of Finance and the Finiquito of the Court of Auditors of the Republic.

Special Bans for the Director General and Deputy Director General

Art. 7. The Director General and the Deputy Director General are prohibited from:

a) Exercise liberal professions;

b) Take up another public office or provide other services and provide customs tax advice to taxable persons; the prohibition is excepted to the exercise of the teaching and the exercise of other charges ad-honorem in the public administration;

c) Intervenir prevalidly prevalidly de su cargo to favor the processing or the resolution of subjects submitted to its jurisdiction, in which, directly or indirectly, they are of personal interest or where the persons concerned be their relatives in a straight or collateral line up to the fourth degree of consanguinity and by affinity to the second degree.

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The violations of the above provisions will constitute serious misconduct and will result in the dismissal of the offending official, without prejudice to other responsibilities that correspond to him.

Responsibilities of the Director General

Art. 8. They are the privileges of the Director General:

a) Dictate policies, meet and enforce the objectives of the Directorate-General;

b) Evaluate the operation of the Directorate-General, in order to streamline and unify its operation; also order in cases where the intervention of any customs by specialized units of the institution is necessary, if the requirements of the service so require;

c) Propose the establishment of joint plans of audit with the other departments of the Ministry of Finance and other entities in the sector public, to achieve efficient collection and control;

d) Ensure compliance with the customs and foreign trade regulatory system;

e) Monitor the development of the customs regulatory system, proposing to the Minister of Finance, appropriate legal or regulatory reforms in case of modification;

f) Acting as a representative of the Directorate-General, to the various national and international entities related to it;

g) Dictate the administrative rules necessary for the development and monitoring of the modernization of the organization of the institution, being able to do so through internal agreement, to create, to add and to suppress the organizational units throughout the national customs territory;

h) To define the functional organic structure of compliance with the functions and duties entrusted to the General Directorate of Customs;

i) Dictate the policies of selection, admission, training, training, distribution, transfers and removal of the staff of the General Directorate, when this is the case require service needs;

j) Propose remuneration policies, incentives and benefits;

k) To report annually to the Minister and Deputy Minister of Finance, report of the work carried out, which shall be submitted during the first quarter of the following year or at any date if required;

l) Rissue draft budget of the Directorate-General to the Ministry of Finance for their respective consideration and approval;

m) Velar for the faithful fulfillment of the budgetary policy dictated by the Ministry of Finance;

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n) Fiscalize the settlements presented, officiously liquidate the tax, apply the penalties to which there is place and know of the resources that they will interpose;

o) To carry out verifications of origin and to issue criteria or Early decisions, in accordance with the Agreements, Conventions, Treaties and other trade instruments in force;

p) Reply to the consultations raised by the Customs Service Auxiliary and other customs service users;

q) Any other powers, attribution or function determine the Agreements, Treaties, Conventions and other instruments in the field of trade, as well as the relevant customs legislation; and

r) Any other that is established in the Law.

Subdirector's Privileges General

Art. 9. The following are the privileges of the Deputy Director General:

a) To assume the functions and powers of the Director General, when for any reason he is unable to perform them;

b) Propose the Director General, the policies, plans, programs and projects for the development of the activities of the General Directorate, for their respective approval, as well as to implement them;

c) To follow up the results of the administrative, operational and audit management of the Directorate-General and propose appropriate measures for the successful procurement of the same;

d) Inform and suggest tasks, goals and methods that are necessary in the customs tax process so that the Director General can decide the relevant;

e) Exercise the monitoring and control of the system of operational functions to ensure compliance with customs legislation, including the issuance of acts, administrative resolutions, instructions, opinions, circulars and other provisions;

f) Propose to the Director General any modification to be made to the customs regulatory system, in order to enable its best application;

g) Authorize the elaboration or modification of application manuals, procedures, programming standards and work systems;

h) Coordinate with those in charge of performing the functions of support the optimal way to concretize the policies, plans, programs and projects approved by the Director General;

i) Monitor the operation of the areas of the Directorate General;

j) Coordinate and control the requirements of financial, human and material resources

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required for the execution of each area's own activities;

k) Run the approved policies on personnel, regarding appointments, training and transfers of officials and employees, as well as the implementation of remuneration systems;

l) Reporting of your management to the Director-General;

m) Monitor the publication of applicable law, provisions, criteria, opinions and other rules related to the service;

n) Vellar for the application of disciplinary rules through which the conduct of the employees and officials in the performance of their duties is regulated, being able in case of failure to recommend to the Director General the appropriate administrative sanctions.

delegation of functions

Art. 10. The Director-General and the Deputy Director-General, while retaining the responsibilities inherent in his office, may delegate to any of his officials, technicians and other employees, one or more of the powers established by this Law, the other establish customs legislation and those contained in Agreements, Treaties, Conventions and other instruments in commercial matters.

TITLE II CUSTOMS SYSTEM

CHAPTER I OF THE CUSTOMS SERVICE

Customs Service

Art. 11. The Customs Service is constituted by the set of Customs and Customs Offices established in the national territory and peripheral customs, which are hierarchically dependent on the Directorate-General, which will have different organizational units and necessary personnel, to provide the attention to the users in a permanent way and within the parameters of quality and transparency established by the Directorate General, for the efficient achievement of the activities of control, streamlining of international trade and tax collection. They shall also form part of the Customs Service, the Deposits of Customs, Customs Delegations, Free Zones, Deposits for Active Perfection and other similar, authorized by the Directorate General and other governmental institutions. related to foreign trade operations.

Territorial Competition

Art. 12. The Directorate-General of Customs, may define geographical locations and determine the territorial competence of Customs and Customs offices, which shall carry out controls in those areas; it may also transfer or delete them and establish service criteria, based on reasons of opportunity, rationalisation or efficiency of the service.

The Directorate-General, will define according to its own needs, the organisational structure and the administration, by issuing internal arrangements in which they shall assign the tasks, responsibilities and Corresponding privileges.

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Customs Territory Division

Art. 13. The customs territory is divided into Primary Zone and Secondary Zone.

It is called the primary customs or customs operation area, any area which is enabled by the Directorate-General, where customs services or operations are provided or carried out, temporarily or permanently, and includes the respective offices, yards, deposit areas, warehouses, landing strips and in general all the places where vehicles or means of transport carry out immediate and related operations with the load and unloading and where the goods that have not been the object of discustoms are deposited.

The remaining part of the customs territory constitutes a secondary zone or a free movement, temporary or permanent, where the Directorate-General shall carry out, where appropriate, the functions of surveillance and customs control.

Customs and Customs Delegations

Art. 14. Customs is the administrative technical unit, dependent on the Directorate-General, responsible for customs procedures and control of the entry, permanence and exit of goods subject to foreign trade, as well as coordination the customs activity with other government authorities linked to the area of their competence, which are developed in their area of territorial or functional competence.

The Directorate-General may establish Customs Delegations in the Deposits, Enclosures, Free Zones, Services Parks and other legally authorized locations, the needs of the service and whose Administrators will have all the legal powers inherent in their office.

Peripheral Customs Customs or Delegations

Art. 15. The Salvadoran Customs Authority may, by means of the so-called Customs or Peripheral Customs Offices, exercise its customs legislation in the field subject to the sovereignty of another Central American State under the agreements or conventions. derived from Central American Community Law and the Agreements, Treaties, Conventions and other instruments on trade.

From the privileges of the Administrator of Customs

Art. 16. In each Customs Administration, there will be a Customs Administrator, who will be his highest authority and will depend hierarchically on the Director General or the official designated by him.

The principal privileges and powers of the Administrator Customs will be:

a) Authorize the practice of the immediate verifications of the declarations submitted at the time of the import or export of goods, designating for such effects one or several Contadores Vista, according to customs laws and procedures;

b) Order the physical review of the goods, even if there is no result of selectivity, when there are obvious contradictions between the declared and the goods placed at the disposal of the customs control, or if there is a suspicion that the unlawful acts were committed;

c) Liquidate of trade the taxes to be determined in the act of immediate verification and

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apply sanctions to occur;

d) Drive activities to facilitate the dispatch of goods, means of transport and achieve efficiency in customs control, in accordance with laws;

e) of the administrative resources provided for in the laws;

f) reports of its management to the Director-General or the higher authorities that require it;

g) To resolve matters relating to foreign trade within its competence, ensuring a balance between facilitation and control; and,

h) Any other that the laws designate.

The Customs Administrators will have the competence to know and sanction breaches of customs legislation in administrative and tax matters, when illegal have been established as a product of the implementation of the control measures in the declarations of goods which have been presented in the customs administration under his office, irrespective of the result of selectivity and provided that the Directorate-General of Customs, within its legal powers, has not initiated a process of audit. If contraband crimes are to be found, the procedure established by the sanctioning legislation must be initiated.

Of Customs and Customs Enforcement Conditions

Art. 17. Natural or legal persons operating or administering ports, international airports, passenger or freight railway terminals, Temporary Customs Deposits, Services Parks and Free Zones are required to:

a) provision of the Customs Tax Administration, in such enclosures, the appropriate facilities for the proper performance of their duties, as well as to cover the costs involved in maintaining them; such facilities shall be previously approved by the General Address.

b) Acquire, install, give maintenance and making available to the customs authorities the security equipment, in accordance with the type of operation, location of the facilities and the tax risk inherent in the applicable customs goods and procedures; the determinations that the General Directorate establishes; between these teams the following are established:

1. "X", "gamma" or any other technological means, enabling the review of the goods in the containers, packages, vans, or any type of packaging, without causing damage to them, in accordance with the requirements laid down establish in a regulatory manner.

2. Scales for the weighing of goods in lorries, trailers, vans, containers and any other means containing them, as well as providing the customs authorities with the forms and terms to be laid down (a) the provisions of a general nature, the information of the weighing of the goods and the respective tare.

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3. Video and audio closed circuit cameras for control, security and surveillance.

4. Satellite positioning equipment, if included in the operation of the shipment of goods that have not yet been subjected to nationalization.

5. Power, security, and telecommunications power generation plants that allow continuous and uninterrupted operation of the computer system according to the guidelines set by the Directorate General.

These requirements shall be detailed in the contracts, agreements, or the like, by which the operation relating to the handling, reception, delivery and storage of goods subject to customs control is authorized, except for of the numeral 1, which shall be subject to the analysis of the volume of transactions and the nature of the goods, which justify the implementation of these equipment.

This provision will apply for the already authorized Temporary Deposits, those that are authorized for the future, including those administered directly by the Port Executive Committee Autonomous or located on the premises of that Commission and which in turn has given in concession, lease or other legally authorized form.

CHAPTER II OF THE CUSTOMS CONTROL, OF THE AUDIT ENTITIES AND THEIR ATTRIBUTIONS

From The Customs Control

Art. 18. Customs Control means the full exercise of the powers laid down in this Law, in customs and foreign trade legislation, which shall be defined, planned, directed and made by the Directorate-General of Customs.

To carry out the tasks of control, the customs authority will be supported in the following activities: risk management, data analysis, application of preventive measures, monitoring of actions, audit to ex post verification of origin, verification of information, investigation and evaluation of the compliance with the formal and substantive obligations of the managed, users, auxiliaries of the customs civil service and logistic operators, as well as compliance by those of the customs and trade rules

Custom Control Classes

Art. 19. The customs control may be carried out in the following ways:

a) Immediate control;

b) Control a posteriori; and,

c) Permanent control.

By immediate control, it will be understood that which is carried out on the goods from their entry into the customs territory, their temporary stay at the customs of entry or exit, both in the primary area and in places legally entitled to stay, their transit or since they are

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present for their departure and until their release or withdrawal is authorized, these activities include control on roads of the internal or international customs transits and in the pregod of parking, as well as the immediate review or physical of the goods.

By post control, it is (a) shall mean the customs operations, the acts derived therefrom, the customs declarations, the determinations of the customs duties, the payment of the taxes and the action of the auxiliaries of the customs authorities of the Member States. the public customs function and natural and legal persons involved in external trade operations within the time limit laid down in the relevant customs laws. In addition, within the ex-post control activities, the audit authorities may verify the handling of inventories, the valuation methods and the recording of the inventory, in accordance with the nature of the operations and characteristics of the the economic activity to which the taxpayer is engaged, in respect of its import and export operations and in consideration of the nature of the customs arrangements to which the goods are intended.

By permanent control, understand that which is exercised at any time on the auxiliaries of the civil service customs, with respect to the fulfilment of its operational requirements, duties and obligations. It shall also apply to goods which, after release or withdrawal, remain subject to one of the suspension or release customs arrangements, for the purpose of monitoring and verifying compliance with the conditions of the permanence, use, and destination of such goods.

Administration or Risk Management

Art. 20. The Customs Authority shall use the risk analysis and management to prevent or prevent the occurrence of events that may cause damage or injury to legally protected property and whose custody is delegated to the Customs Authority. Customs Tax Administration.

For this purpose, the Customs Authority may select the consignors, goods and means of transport that must be the subject of physical or documentary recognition or review, in the form and time limits establish customs legislation.

The scope, time and frequency of the review shall be be consistent with the historical behaviour recorded in the IT systems of the Directorate-General, of the taxpayers, auxiliaries of the customs civil service and other taxable persons established in the customs legislation.

The Customs Service may report to the taxable persons, in respect of the control measures applied for the purpose of which they correct or exceed the causes that motivated the application of the measures.

Competition of the entities Fiscalizers

Art. 21. The audit offices of the Directorate-General of Customs shall have the competence to investigate, monitor, verify, evaluate and monitor compliance with the customs and foreign trade provisions as appropriate, before, during and after the customs clearance of the goods, in accordance with the control mechanisms established for that purpose, within the time limits laid down in the customs legislation.

audit of taxable persons and employees and officials of the customs service.

COMPETITION FOR TAX ON SUBSIDIES (1)

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ART. 21-A. THE AUDIT OFFICES OF THE DIRECTORATE-GENERAL OF CUSTOMS SHALL HAVE THE COMPETENCE TO INVESTIGATE, MONITOR, VERIFY, ASSESS AND MONITOR COMPLIANCE WITH THE CUSTOMS AND EXTERNAL TRADE PROVISIONS IN THE APPROPRIATE MANNER. APPLICATIONS FOR THE PAYMENT OF LIQUEFIED PETROLEUM GAS (LPG) SUBSIDY FOR DOMESTIC CONSUMPTION, WHICH PRESENT TO THE MINISTRY OF ECONOMY THE IMPORTERS.

THE DIRECTORATE-GENERAL OF CUSTOMS, IN THE EXERCISE OF ITS SUPERVISORY POWERS, WILL AUTOMATICALLY LIQUIDATE THE VALUES OF THE SUBSIDIES OF THE LIQUEFIED PETROLEUM GAS FOR DOMESTIC CONSUMPTION, CLAIMED OR COLLECTED BY THE IMPORTERS OF THE SAID PRODUCT, IN A HIGHER AMOUNT THAN THAT WHICH IS LEGALLY APPLICABLE, AND SHALL APPLY AN ADDITIONAL SURCHARGE OF 50% ON THE VALUE CLAIMED OR UNDULY CHARGED OR IN EXCESS, PRIOR TO THE DUE PROCESS OF ADMINISTRATIVE PROCEDURE LAID DOWN IN ARTICLE 17 OF THE ACT CUSTOMS SIMPLIFICATION, WITHOUT PREJUDICE TO THE REPORTING OF CASES TO THE ATTORNEY GENERAL OF THE REPUBLIC, WHEN THERE ARE INDICATIONS OF POSSIBLE CRIMINAL OFFENCES.

THE RESOLUTION THAT DICTATES THE GENERAL DIRECTION OF CUSTOMS WILL CAUSE STATE IN ADMINISTRATIVE HEADQUARTERS AND THE IMPORTER AND THE MINISTRY OF ECONOMY WILL BE NOTIFIED, SO THAT THE LATTER NEGLECTS OF THE NEXT PAYMENT OF SUBSIDY, THE AMOUNT OF THE VALUES DETERMINED IN THE UNOFFICIAL SETTLEMENT, EXCEPT PRIOR PAYMENT OF THE IMPORTER.

THE DIRECTION OF HYDROCARBONS AND MINES OF THE MINISTRY OF ECONOMY SHALL PROVIDE THE REPORTS AND DOCUMENTS REQUIRED BY THE GENERAL DIRECTORATE OF CUSTOMS IN THE EXERCISE OF THE POWERS OF VERIFICATION, INSPECTION, CONTROL OR AUDIT OF THE THE SECURITIES REQUESTED OR AUTHORISED, AS THE CASE MAY BE, FOR SUBSIDY. (1)

Special Functions of Investigation of Customs Violations

Art. 22. Without prejudice to the functions and powers of audit, verification, inspection, investigation and control established in customs and foreign trade legislation, the Customs Authority shall have the following powers to prevent and investigating administrative and customs tax violations:

a) Conduct investigations, inspections and controls on routes or routes, places that are enabled or not enabled as customs offices and practice recognition, according to the legal and regulatory provisions;

b) Diligence, effect

c) Requiring and providing assistance to the national, regional and international authorities

to investigate administrative and customs tax infringements, within the framework of the Cooperation Agreements signed and in Agreements, Treaties, Conventions and other instruments in the field of trade;

d) Coordinate with the different institutions to carry out the necessary steps to prevent and investigate customs violations.

Body of Auditors and Technicians

Art. 23. To exercise the powers of audit, verification, inspection, investigation and control

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established in customs and foreign trade legislation, the Customs Tax Administration will have a body of auditors, accountants, customs officers and technicians. Each audit or verification may take part one or more auditors, counters, customs officers or technicians appointed by the competent customs authority.

Auditors, counters, customs officers and technicians have the powers under customs legislation and agreements, conventions, treaties and other instruments in commercial matters, assign them the Customs Tax Administration, in the act of their designation.

Art. 24. When the Customs Tax Administration exercises the powers of investigation, supervision, verification, control, evaluation and audit, established in this Law or in others that entrust them with such powers and carry out information that they assist in the performance of their duties, shall not be subject to any reservation, except for those persons who, having regard to their professional status, the provision of such information constitutes a crime in accordance with the criminal laws and those institutions that in accordance with the Law, it is forbidden provide information.

Receiving Evidence from Foreign Countries at the Research Stage

Art. 25. The General Directorate of Customs, through its audit units, may contact foreign suppliers or exporters by any means of technology, in order to obtain evidence, such as proforma invoices, sales prices, averages, values of the agreed international trade terms (INCOTERMS), applicable discounts and any other information that will allow the price of the goods to be established on the international market.

other information that allows you to know about the existence and conditions of the goods subject to customs clearance.

Also, in accordance with the provisions of the Agreements, Conventions, Treaties and other instruments in the field of foreign trade, the Directorate-General of Customs may require information from exporters, producers and importers of goods covered by tariff preferences.

Coordination of Functions and the duty of Auxiliary to other Authorities

Art. 26. In order to establish integral oversight activities, the Directorate General of Customs and other agencies of the Ministry of Finance, in particular the Directorate General of Internal Revenue, will be legally empowered to exchange the tax or customs information obtained by the taxpayer, by legal means, from the taxpayers, persons responsible, third parties, customs officers, importers, exporters, producers and consignors. Such authorities shall be required to keep the information provided, in the terms established by the tax legislation and in the event of non-compliance, subject to the relevant legal responsibilities.

migration, quarantine, health, police and all public or private entities exercising control over the entry or exit of persons, goods and means of transport of the customs territory, may exercise their functions in a coordinated way with the Customs Authority, collaborating with each other for the correct application of different legal and administrative provisions.

For such purposes, the Directorate-General will promote the creation of inter-institutional coordination bodies.

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Likewise, the Directorate General may carry out oversight actions with the other bodies of the Ministry of Finance and legally empowered public sector institutions, such as the National Civil Police, the Prosecutor General's Office, and other entities; such activities may include the coordination of functions and the exchange of tax information of taxable persons, for the achievement of efficient tax collection.

Officials of other public agencies, within the framework of their competence, will have to assisting the Customs Authority in carrying out their duties; they shall make their knowledge of the facts and acts on alleged infringements or customs offences and shall make available to them, if they are in their possession, the goods covered by these offences.

Coordination of the Fight Against Smuggling and Defraud

Art. 27. The Directorate General of Customs, through a National Coordinator, appointed by the Director General, will coordinate actions with the other institutions involved, to prevent and combat crimes of smuggling, fraud of customs income and other related crimes.

For the purposes of the foregoing paragraph, the Executive Body must provide it with the necessary resources, as well as the technical or police personnel required for the control of the contraband.

the goods and means of transport used for the commission of the offence shall be under the customs office responsible for the territory, the Directorate-General being the one to auction them with the certification of the final conviction; the proceeds will be transferred to the Special Fund of the General Directorate of Customs.

TITLE III AUTONOMY, ADMINISTRATIVE REGIME, RIGHTS AND OBLIGATIONS OF STAFF

AND OF THE RELATIONS WITH OTHER INSTITUTIONS AND ENTITIES OF THE CUSTOMS SYSTEM

CHAPTER I OF THE ADMINISTRATION OF THE INSTITUTION

Institution's Autonomy and Administrative Regime

Art. 28. For the fulfilment of its functions the General Directorate shall enjoy autonomy in the administrative area, such autonomy shall consist of:

a) Structure of its internal organization, according to its needs; and

b) Name, sanction and remove to the officials and employees of the Directorate-General.

The Directorate-General, by virtue of its functions and responsibilities, shall have a special staff management regime and a special disciplinary regime, applicable to its employees and public officials in accordance with existing regulations or which will in future be

CHAPTER II GENERAL DUTIES AND OBLIGATIONS OF THE STAFF OF THE GENERAL DIRECTORATE OF CUSTOMS

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Rights

Art. 29. They are the rights of officials and employees of the Customs Tax Administration:

a) Ascending category according to their professional and technical capacity, in accordance with established policies and procedures;

b) Participate in personal and professional development-oriented programs;

c) Request in writing the exercise of their rights, be heard in their petitions and claims, and receive a response within a period of not more than twenty working days;

d) Contar with the equipment, tools, tools and implements necessary to execute with due accuracy and security of your work;

e) Contar with the conditions and implements that ensure occupational hygiene and safety; and,

f) Other rights to establish laws.

Specific Obligations

Art. 30. Officials and employees in the performance of their duties will have the following specific obligations:

a) Duty to keep confidentiality. To keep in appropriate custody the information or documents that are entrusted to you by the office; likewise, you will not be able to make use of or disclose such information for uses other than those of your work or to obtain advantages of any nature or economic benefit to him or any member of his family group or to any other person, company or entity. The prohibition of academic and disclosure activities, publication of statistical data, guidance or training to third-party users of the Customs System is excluded, provided that the content of the presentations deals with matters of a public nature, such as laws, regulations, instructions, procedures and the like.

In cases of post-control procedures, verifications of origin or other, related to obligations Tax and non-tax customs, information and documentation collected may only be use it for the control, collection and administration of customs duties, and for the purposes of official statistical information, without prejudice to the customs and criminal penalties to which it may be imposed, in the event of misuse of customs duties; information.

b) Reporting. To communicate or to report to their superior or the authorities concerned, the acts of which they have knowledge on the occasion or occasion of the performance of their duties and which may cause injury to the State or constitute a crime or violations any of the provisions laid down in this Chapter and in the legal order in general.

c) Specific disablement. The employees, technicians, auditors, experts, legal collaborators, accountants, customs officers and officials of the Customs Tax Administration shall not be responsible for carrying out or for any person, accounts

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or particular audits, nor provide any customs tax advice.

Responsibility of Officials and Employees

Art. 31. The officials and employees of the Directorate General of Customs are personally responsible to the Fiscus for the sums that it ceases to receive for their intentional or culpable performance, in the performance of the functions entrusted to them. In this case, without prejudice to the administrative, civil and criminal proceedings against the customs officer or employee, the persons who have benefited as a result of the intentional action shall be made available or adjusted. In the form of this Law, the CAAC, its Rules of Procedure and other legal provisions. The civil liability of the customs officer and employee to the Fisco shall be prescribed as established by national law.

CHAPTER III GENERAL PROVISIONS

General obligations of Depositary, Recipients and Custodians of goods subject to customs control

Art. 32. Natural and legal persons, public or private, who, by any degree, receive, handle, process or hold in custody goods subject to customs control, shall be liable for the customs tax consequences of the damage, the loss or subtraction of the goods. This provision is extended to port or airport authorities or companies, without prejudice to the liability that they will have to assume in front of the owners of the goods.

Provision of services to others Institutions

Art. 33. The other public sector institutions which, in order to provide their services to the users, must use the facilities of the Directorate General of Customs, must cancel the prices for office services, established by the Ministry of Finance, through the Executive Agreement.

Regulation of services in non-business hours and days

Art. 34. Officials and employees of the General Directorate of Customs are prohibited from charging direct or indirect charges to users for services provided in extraordinary days, whether under this or any other denomination.

Not However, the users of the service assigned to the Customs Delegations and the nature of their activities require the provision of services in non-working hours, must cover the costs of the operation, and must therefore channel the the respective requirements of the General Directorate of Customs, which will establish the applicable administrative procedures.

The Ministry of Finance shall issue by Executive Agreement the applicable rates to cover such operating costs.

of the Tariff Cobro

Art. 35. In accordance with the Central American Customs Code, the product of the auctions, of the goods falling into abandonment, including luggage or household goods, in the temporary public or private deposits, Corresponding deductions and the customs tax obligation, will be granted to the General Directorate of Customs, in order to constitute a fund

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Special, for the purposes of administrative improvement of the same.

Also, the General Directorate is empowered, so that through the respective Executive Agreement in the Ramo de Hacienda, it establishes tariffs for the collection of its own services. function, such as processing, laboratory analysis or aduanalysis, among others.

Customs Service Relations with Gremimal Type Entities

Art. 36. The Customs Service recognizes as an important part of the Customs and Foreign Trade System, the entities of type Interunion and Interagency, organized with the objective of providing support to the Customs, to which consequently they are recognizes its character as a permanent interlocutor, owing to the Customs Tax Administration, promoting the constant interrelation with them, promoting joint work meetings and maintaining frequent communication through the channels respective officers.

Art. 36-A. THE NATURAL PERSON APPLYING FOR AUTHORISATION TO ACT AS A CUSTOMS AGENT SHALL, INTER ALIA, PROVE THE FOLLOWING REQUIREMENTS:

(a) BEING A NATIONAL OF ANY OF THE STATES PARTIES;

(b) POSSESSING THE ACADEMIC DEGREE IN A BACHELOR ' S DEGREE IN CUSTOMS MATTERS;

c) POSSESSING AN ACADEMIC DEGREE IN OTHER DISCIPLINES OF STUDY, IN WHICH CASE THE APPLICANT MUST PROVE AT LEAST TWO YEARS OF EXPERIENCE IN CUSTOMS MATTERS;

IN THE CASES TO WHICH THE (B) AND (C) OF THIS ARTICLE, THE CUSTOMS AUTHORITIES MAY CARRY OUT A PSYCHOMETRIC EXAMINATION. (2)

Transitory

Art. 37. The procedures initiated prior to the validity of this Law will be processed in accordance with the previous regulations.

Drogatory

Art. 38. Repeal the following rules:

a) Legislative Decree No. 43 of 7 May 1936, published in Official Journal No. 104, Volume No. 120 of May 12, 1936 and its reforms;

b) Legislative Decree No. 134 of 11 September of 1948, published in Official Journal No. 204, Volume No. 145, dated September 20, 1948, which contains the Act of Extraordinary Services in the Customs of the Republic;

c) Legislative Decree No. 677 of 19 December 1990, published in Official Journal No. 286, Volume No. 309 of 20 December 1990, which contains the Law on Services Provided by the different Delegations installed in the Customs of the Republic.

Vigencia

Art. 39. This Decree shall enter into force eight days after its publication in the Official Journal.

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Official.

GIVEN IN THE BLUE HALL OF THE LEGISLATIVE PALACE. San Salvador, at the fourteenth day of December of the year two thousand five.

CIRO CRUZ ZEPEDA PEÑA, PRESIDENT.

JOSÉ MANUEL MELGAR HENRIQUEZ, JOSÉ FRANCISCO MERINO LÓPEZ, FIRST VICE PRESIDENT. THIRD VICE-PRESIDENT.

MARTA LILIAN COTO VDA. DE CUELLAR, JOSE ANTONIO ALMENDARIZ RIVAS, FIRST SECRETARY. THIRD SECRETARY.

ELVIA VIOLETA MENJIVAR, FOURTH SECRETARY.

CASA PRESIDENTIAL: San Salvador, on the nine days of the month of January of the year two thousand six.

PUBESQUIESE,

ELIAS ANTONIO SACA GONZÁLEZ, President of the Republic.

José Guillermo Belarmino López Suarez, Minister of Finance.

D. O. No. 8 Took No. 370 Date: January 12, 2006

LM/adar

REFORMS:

(1) D.L. No. 587, APRIL 10, 2008; D.O. No. 71, T. 379, APRIL 18, 2008.

(2) D.L. No. 121, AUGUST 30, 2012; D.O. NO. 183, T. 397, OCTOBER 2, 2012.

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RM 06/05/08

SV 16/10/12