Legislative Assembly - Republic of EL SALVADOR index Legislative Decree No. 383-the Legislative Assembly of the Republic of EL SALVADOR, whereas: I.-that the importation of motor vehicles in the country constitutes one of the major areas of tax revenue; II.-that it is necessary to enact new provisions allowing to ensure the uniform application of customs duties on the import of motor vehicles and to facilitate its control through an automatic system;
Therefore, in use of their faculties constitutional and to initiative of the President of the Republic, by means of the Minister of Hacienda, DECREED: them following standards for the import of vehicles cars and of others media of transport Art. 1.-in them imports of vehicles cars new, made by distributors or representatives duly accredited in the country, the value Customs is will determine on the base of them prices of sale of the manufacturer to the Distributor. Such prices not include them rebates that grant them manufacturers by quantities purchased or forms of payment.
For the purposes of the preceding paragraph, the information shall be obtained from the Declaration sworn dealer and checked on the basis of the bulletins and price lists published by the companies manufacturers of the country of origin of the vehicle. These newsletters and lists must be legalized by the Consulate of El Salvador in the country of origin of the vehicle and be approved by the General direction of the customs income, hereinafter called the Directorate General. Distributors and representatives accredited in the country will be required to submit half-yearly lists of factory prices. Without prejudice to the General direction you can request certification of export prices issued by the manufacturer.
Distributors will be required to provide to the General Directorate, when they needed them, the costs of importing, marketing and prices of retail of motor vehicles.
Article 2.-in imports of new vehicles made by individuals, not considered as accredited distributors, in the determination of the customs value, the prices to which the preceding article refers shall be taken as the basis.
Article 3.-for the importation of used vehicles, the customs value shall be determined on the basis of the rates contained in the following publications specialized on the subject forced order and as appropriate: Legislative Assembly - Republic of EL SALVADOR index legislative to) editions Maclean Hunter Market Reports, Inc.
(((* Automobile Red Book (Automobile Red book) * Red Book of the trucks more ancient (Older Car Red Book) * truck blue book (The Truck Blue Book) * Blue Book of Tractor and implements (Tractor and Implement Blue Book) * book red of motorcycle (Motorcycle Red Book) * vehicles House mobile manufactured (Mobile Manufactured Home) b) editions N.A.D.A., c used cars Guide) National Boat Book d) Kelley Blue Book exceptionally , in the absence of information in these publications, custom will determine the value based primarily on the price information obtained from the country of origin of a vehicle model and features identical or similar to one that is imported.
Article 4.-for them vehicles used included in the split tariff 87.03 and those included in them Sub-Partidas 87.04.21 and 87.04.31, of weight total with load maximum lower or equal to 1.5 tons, the value to use is of them publications indicated in the article previous, will be the price suggested of the manufacturer for the vehicle new (manufacturers' suggested retail price when new) reduced by 12%. Shall apply to such vehicles, rebates in respect of depreciation defined in article 5.
For all other used vehicles, the value to be used in specialized publications will be the average value retail (Average Retail Value) without applying any rebate in respect of depreciation.
For all imported vehicles, the referred price will be one that includes all computers designated as standards and factory-installed. No adjustment to this setting will not be allowed by any concept, with the exception of the depreciation referred to in article 5.
Article 5.-when imported motor vehicles included in the tariff heading 87.03 and the sub-items 87.04.21 and 87.04.31, of a total weight, with maximum load, exceeding 1.5 tons, will be applied on the base price to that referenced the first paragraph of the preceding article, the following rebates in respect of depreciation: a) of 180 days up to one year 10% b) of more than one year up to two years 20% Legislative Assembly - Republic of EL SALVADOR index LEGISLATIVE c) of more than two years to three years 40% d) for more than three years to four years 50% e) over four years 60% designated deadlines are to be understood as the time elapsed from the date of manufacture of the vehicle.
Article 6.-to get the Customs vehicles which apply to duties and taxes, the base price pointed out in the previous articles, accordingly, and after deduction of the discount for depreciation if applicable, you must add all costs incurred at the time of importation, such as freight and insurance.
For vehicles that have entered rolling from the country of origin, will be freight, insurance and other expenses the amount of three hundred and fifty dollars of United States of AMERICA ($ 350.00), except when in the case of motorcycles with lower FOB value to three thousand five hundred dollars from United States of AMERICA (US $ 3.500.00), in which case it will apply for such a concept hundred dollars from United States of AMERICA (US $ 100.00).
In the case of vehicles entering protected on a transport document shall be taken as freight the value declared in the respective shipping document and if there is no information regarding insurance, this will be determined by applying the two per cent (2%) on the vehicle FOB value.
Article 7.-for the identification of imported vehicles, the Customs will use the VIN (Vehicle Identification Number), which appears in the data sources before expressed. Where that is not possible to do it in this way, will identify them in accordance with their special characteristics of the vehicle.
Article 8.-all vehicle that is enter to the country must submit are immediately to the control of the custom of input. When appropriate the import final of the vehicle, the interested must send it within a term of twenty-four hours working with the document of transit respective to the custom competent, to effect that perform them procedures for the payment of them rights and taxes applicable.
ALL VEHICLES TO BE ABLE TO BE IMPORTED AND ENTER THE COUNTRY MUST HAVE FACTORY THE RUDDER TO THE LEFT SIDE AND CHARACTERISTICS MECHANICAL AND TECHNIQUES ESTABLISHED BY LAW OF LAND TRANSPORT, TRANSIT AND ROAD SAFETY AND ITS REGULATION; EXCEPT WHEN THE VEHICLES ARE OLD COLLECTION, WHICH IN ANY CASE CAN BE USED FOR ANY OTHER PURPOSE THAN FOR WHICH IS MENTIONED IN THE POLICY OF INTRODUCTION. ((2) article 9.-only shall be entitled to be earmarked for the temporary importation procedure, for the non-extendable term of sixty days, vehicles owned by the following persons, provided that they are introduced by them: to) the Salvadorans living abroad;
Legislative Assembly - Republic of EL SALVADOR index legislative b) Salvadoran students resident abroad;
(c) foreigners who visit the country for tourism.
Vehicles are moving or staying in the country outside of the period specified in subsection first, should be apprehended and placed under the command of the General direction, so owners will respond in the penalties provided by law.
Cars with license plates from other signatory countries of the free trade treaty, which will have freedom of entry, transit and residence in the national territory except the provisions in the preceding paragraph. While they travel within the national territory, such vehicles shall be owned by people living in the other signatory countries already designated.
In no case may persons indicated in literals to), b) and c) of this article, insert under the regime of temporary import more than two vehicles to the country within a period of one year from the date of the first temporary importation of a vehicle. To introduce a third vehicle in that period, these people will be previously registered as an importer of vehicles, according to the procedures established in the next article of this Act.
Article 10.-persons who introduce vehicles for the purpose of sale in the country, which does not cover article 8, shall have the right of movement and temporary residence of their vehicles for a non-extendable period of ninety days from the date in which the vehicle entered the country.
To qualify for this scheme of circulation and temporary stay, the persons mentioned in the preceding paragraph must pay the right to three hundred COLONES (4 300.00). (Also, must sign is previously as importers and distributors of vehicles used in the registration that to the effect will take it address General, for which must comply at least with them requirements following: to) record fiscal; (b) N.I.T.; (c) registration of existing trade; d) known physical address; (e) pay a deposit general minimum of hundred thousand COLONES (4 100.000.00). ((For any vehicle, if the importer not comply with all them requirements for the import final and not cancelare them rights of import and others taxes corresponding, calculated based on the date in which the vehicle came to the country, in the term designated in the subsection previous, it address General must apply them following sanctions: to) repealed (1) b) all them vehicles belonging to the importer infringing that they are in the country under the right established in this article, they will be apprehended and put under the command of the Directorate-General that are canceled all import duties and other taxes for all of these vehicles.
(c) the registration of the importer offender on the registry of importers of vehicles will be eliminated, and the offender will not be allowed to enroll for a minimum period of one year, and if it 1B will be terminated permanently.
Legislative Assembly - Republic of EL SALVADOR legislative index article 11.-when the persons mentioned in article 9 wish to dispose his owned vehicles to a dealer of used vehicles registered with the General direction, corresponding contracts must be made in writing. In this case, the distributor shall have a period until the expiration of the temporary vehicle importation permit to pay import duties and other taxes.
In case that the disposal was made to a resident or Corporation of El Salvador, corresponding acts must be in writing. The date of the signing of the public deed, within three working days will be to be paid rights and taxes or that such vehicles are put under customs control.
In any case, the reference date for the calculation of duties and taxes shall be that in which the vehicle entered the country.
Article 12.-empowers the Ministry of finance to issue regulations for the proper implementation of this Decree.
Article 13.-While the Ministry of finance does not have sources of data expressed in article 3, second subparagraph, letter a), prices of the current Bank of data adjusted by the Directorate-General, depending on factors established for each category of vehicles shall be used. He Ministry of Hacienda must introduce them sources of data concerned within a term maximum of ninety days counted starting from the date of validity of the present law.
The owners of used vehicles with foreign plates, whose circulation permits were expired at the date of entry into force of this law, shall have a further period of sixty days re-export them to legalize importation.
Article 14.-repeal the following legal provisions: a) complementary notes National Central American tariff of import concerning the application of charges (87-II), rebates in respect of depreciation for use (87-III), the concept of depreciation due to spoilage discounts on used vehicles of heading 87.02.01 (87-IV) and the definition of vehicles for the transport of persons (87-V) laid down in the Decree legislative N1 647 of December 6, 1990, published in the official journal N1 286, volume 309, 20th of the same month and year.
((b) the literal c) of article 8 of the law of rights tax by the circulation of vehicles, issued by Decree legislative N1 504 on April 16, 1993, published in official journal N1 73, Tomo N1 319, of 22 April 1993.
Article 15.-this Decree shall enter into force eight days after its publication in the official journal.
Legislative Assembly - Republic of EL SALVADOR index legislative given in the blue room of the Legislative Palace: San Salvador, twenty-two days of the month of June of the year one thousand nine hundred and ninety-five. MERCEDES GLORIA SALGUERO GROSS President ANA GUADALUPE Martínez ALFONSO Menéndez ARISTIDES ALVARENGA Vice President Vice President José RAFAEL MACHUCA ZELAYA, JULIO ANTONIO GAMERO QUINTANILLA Vice President Vice President José EDUARDO SANCHO CASTAÑEDA GUSTAVO ROGELIO SALINAS OLMEDO Secretary Secretary CARMEN ELENA CALDERÓN of step WALTER RENE ARAUJO MORALES Secretariat Secretary RENE MARIO FIGUEROA FIGUEROA Secretary House presidential: San Salvador, to the four days of the month of July of the year one thousand nine hundred and ninety-five.
PUBLISHED, ARMANDO CALDERÓN SOL, President of the Republic. MANUEL ENRIQUE HINDS CABRERA, Chancellor of the Exchequer. D. OR. No. volume 125 No. 328 date: 07 July 1995 reforms: (1) D.L. No. 551, 20 September 2001; D.O. NO. 204, T. 353, 29 OCTOBER 2001. (REPEALING PART)
(2) D.L. NO. 695, 19 DECEMBER 2001; D.O. Nº 14, T. 354, 22 JANUARY 2001.