Key Benefits:
LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________________________
___________________________________________________________________ LEGISLATIVE INDEX
DECREE NO 383.-
THE LEGISLATIVE ASSEMBLY OF THE REPUBLIC OF EL SALVADOR,
WHEREAS: I.-That the importation of motor vehicles into the country constitutes one of the main items
(ii) it is necessary to lay down new provisions allowing for ensure the
uniform application of tariff duties on the import of motor vehicles and facilitate their control through an automatic system;
BY TANTO,
in use of their constitutional powers and Initiative of the President of the Republic, through the Minister of Finance, DECREE: THE FOLLOWING
RULES FOR THE IMPORTATION OF VEHICLES
AUTOMOBILES AND OTHER MEANS OF TRANSPORT
Art. 1.-On imports of new motor vehicles, made by distributors or duly accredited representatives in the country, the customs value shall be determined on the basis of the manufacturer's selling prices to the distributor. Such prices will not include rebates granted by manufacturers for purchased quantities or forms of payment.
For the purposes of the foregoing paragraph, the information will be obtained from the dealer's affidavit and checked on the basis of the bulletins and price lists published by the manufacturers of the country of origin of the vehicles. These bulletins and lists must be legalized by the Consulate of El Salvador in the country of origin of the vehicles and be approved by the General Directorate of the Income of Customs, hereinafter called the Directorate General. Distributors and accredited representatives in the country will be required to submit semi-annual factory price lists. Without prejudice to the General Directorate, it may request the certifications of the export prices issued by the manufacturer.
Distributors shall be obliged to provide to the Directorate General, when required, the import, marketing and sale costs to the public of motor vehicles.
Art. 2. In the case of imports of new vehicles made by private persons, not regarded as accredited distributors, in the determination of the customs value, the prices to which the preceding article refers shall be taken as a basis.
Art. 3.-For the importation of used vehicles, the customs value shall be determined on the basis of the prices contained in the following publications, in their order and as appropriate:
LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________________________
___________________________________________________________________ LEGISLATIVE INDEX
a) Editions Maclean Hunter Market Reports, Inc.
* Red Book of the Automobile (Automobile Red book)
* Red Book of Older Cars (Older Car Red Book)
* Blue Book of Truck (The Truck Blue Book)
* Tractor Blue Book and Implements (Tractor and Implant Blue Book)
* Motorcycle Red Book (Motorcycle Red Book)
* Manufactured Mobile Home Vehicles (Mobile Manufactured Home)
b) N.A.D.A. Editions, Used Car Guide
c) National Boat Book
d) Kelley Blue Book
Exceptionally, in the absence of information in such publications, Customs shall determine the value on the basis of the price information obtained from the country of origin of a model vehicle and identical or similar characteristics. which is imported.
Art. 4.-For used vehicles falling within tariff heading 87.03 and those falling within Sub-Parties 87.04.21 and 87.04.31, of a total weight not exceeding 1,5 tonnes, the value for use of the publications In the previous Article, it will be the suggested price of the manufacturer for the new vehicle (manufacturers ' suggested retail price when new), reduced by 12%. To such vehicles, the depreciation reductions defined in Art. 5 will be applied to them.
all other used vehicles, the value to be used for the specialized publications will be the average value in detail (Average Retail Value) without any reduction in depreciation.
For all imported vehicles, the price referred to will be that which comprises all the equipment mentioned as standards and factory installed. No adjustment to this value shall be permitted for any of the purposes, with the exception of the depreciation referred to in Art. 5.
Art. 5.-When motor vehicles falling within tariff heading 87.03 and sub-headings 87.04.21 and 87.04.31, of total weight not exceeding 1,5 tonnes, are imported, they shall be applied on the basis of the reference price to which they relate the first paragraph of the previous article, the following depreciation rebates:
a) 180 days up to one year 10%
b) From more than one year to two years 20%
LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________________________
___________________________________________________________________ LEGISLATIVE INDEX
c) More than two years up to three years 40%
d) More than three years up to four years 50%
e) More than four years 60%
Deadlines must be understood as the time elapsed from the date of
vehicle manufacturing.
Art. 6.-To obtain the customs value of vehicles on which the duties and taxes will be applied, at the base price indicated in the above articles, as applicable, and after deduction of the reduction for depreciation if applicable, all the costs incurred in connection with the importation, such as freight and insurance.
For vehicles that have been rolled from the country of origin, it will be taken in freight, insurance and other expenses the amount of THREE hundred FIFTY DOLLARS FROM THE UNITED STATES OF AMERICA (US$ 350.00), except for motorcycles with value of F.O.B. less than THREE THOUSAND FIVE HUNDRED DOLLARS FROM THE UNITED STATES OF AMERICA (US$ 3,500.00), in which case it will be applied for such a concept HUNDRED DOLLARS OF THE UNITED STATES OF AMERICA (US$ 100.00).
In the case of vehicles that are covered in a transport document, the value declared in the respective shipping document shall be taken as freight and if there is no information regarding the insurance, the insurance shall be determined by applying the two percent (2%) on the F.O.B. value of the vehicle.
Art. 7.-For the identification of the imported vehicles, the Customs will use the VIN (Vehicle Identification Number), which appears in the data sources previously expressed. In cases where it is not possible to do so by that means, they shall be identified according to their special characteristics of the vehicle.
Art. 8.-Any vehicle entering the country shall be immediately subject to the control of the Customs office of entry. Where the final importation of the vehicle is necessary, the person concerned must forward it within 24 working hours with the relevant transit document to the competent customs office, for the purposes of carrying out the formalities for payment of the goods. duties and taxes applicable.
ALL VEHICLES TO BE IMPORTED AND ENTER THE COUNTRY MUST HAVE THE RUDDER AT THE LEFT SIDE AND COMPLY WITH THE MECHANICAL AND TECHNICAL CHARACTERISTICS ESTABLISHED BY THE TRANSPORT LAW. LAND, TRAFFIC AND ROAD SAFETY AND ITS REGULATION, EXCEPT WHERE VEHICLES ARE OLD FOR COLLECTION, WHICH IN NO CASE CAN BE USED FOR ANOTHER PURPOSE THAN THE ONE MENTIONED IN THE INTRODUCTION POLICY. (2)
Art. 9.-Only the vehicles owned by the following persons shall be entitled to the temporary importation procedure for the temporary importation procedure, provided that they are introduced by them:
(a) The Salvadorans residents on the outside;
LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________________________
___________________________________________________________________ LEGISLATIVE INDEX
b) Salvadoran students residing abroad;
c) Foreigners visiting the country for tourism purposes.
Vehicles that circulate or remain in the country outside the time limit set out in the paragraph
first, they must be apprehended and placed on the orders of the Directorate General, in order for their holders to respond to the sanctions established by law.
The provisions of the preceding paragraph are excepted from the number of cars with registration of the other countries that are signatories to the Free Trade Agreement. have freedom of entry, transit and stay in the national territory. While transiting in the national territory, such vehicles shall be owned by persons residing in the other signatory countries already mentioned.
In no case may the persons referred to in subparagraphs (a), (b) and (c) of this Article, to introduce more than two vehicles to the country under the temporary importation procedure 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 persons must previously register as an importer of vehicles, in accordance with the procedures laid down in the following article of this law.
Art. 10.-Persons who introduce vehicles used for the purpose of their subsequent sale in the country, who are not covered by Article 8, shall have the right of movement and temporary stay of their vehicles for an unrenewable period of 90 days, from the date on which the vehicle entered the country.
To benefit from this system of movement and temporary stay, the persons mentioned in the previous paragraph must pay the right of THREE HUNDRED COLONES (4 300.00). They must also be pre-registered as importers and distributors of vehicles used in the register which the Directorate-General will take to the effect, for which they must comply at least with the following requirements: (a) Tax registration; (b) (c) Matriculation of trade in force; (d) known physical address; (e) a minimum general bond of 100 thousand colones (4 100,000.00). For any vehicle, if the importer does not comply with all the requirements for the definitive importation and shall not cancel the import duties and other taxes, calculated on the basis of the date on which the vehicle entered the country, within the period specified in the preceding paragraph, the General Directorate shall apply the following sanctions:
a) REPEALED (1)
b) All vehicles belonging to the infringing importer, which are located in the country under the law established in this article, will be apprehended and placed at the orders of the Directorate General for that all import duties and other taxes for all these vehicles are cancelled.
c) The registration of the infringing importer in the Vehicle Importers Register will be
removed, and the infringer you will not be able to register again for a minimum period of one year, and if reincidiere will be permanently cancelled.
LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________________________
___________________________________________________________________ LEGISLATIVE INDEX
Art. 11.-When the persons referred to in Article 9 wish to dispose of the vehicles of their property to a used vehicle dealer registered in the Directorate-General, the corresponding contracts shall be made in Public Deed. In such a case, the distributor shall have a period up to the expiration of the temporary importation permit of the vehicle to pay the import duties and other corresponding taxes.
In case the disposal is made to a resident or legal person of El Salvador, the corresponding acts must be done in Public Scripture. From the date of the granting of the Public Deed, a period of three working days shall be given for the payment of the corresponding duties and taxes or for such vehicles to be placed under customs control.
In any case, the The reference date for the calculation of the duties and taxes shall be that in which the vehicle entered the country.
Art. 12.-The Ministry of Finance is empowered to issue regulations for the proper application of this decree.
Art. 13.-As long as the Ministry of Finance does not have the sources of data expressed in Article 3 (2) (a), the prices of the current data bank adjusted by the General Directorate will be used, according to factors established for each category of vehicles. The Ministry of Finance shall enter the data sources referred to within a maximum period of ninety days from the date of validity of this law.
The holders of used vehicles, with foreign plates, whose Circulation permits are due to the date of entry into force of this law, will enjoy an additional period of sixty days to re-export them or to legalize their import.
Art. 14.-Take the following legal provisions:
(a) The national supplementary notes to the Central American Import Tariff relating to the application of the levies (87-II), the reductions in depreciation by use (87-III), the reductions in depreciation due to breakdown in used vehicles of heading 87.2.01 (87-IV) and the definition of vehicles for the collective transport of persons (87-V), as laid down in Legislative Decree N1 647 of 6 December 1990, published in Official Journal N1 286, Volume 309, 20 of the same month and year.
b) (c) of Article 8 of the Law on Tax Rights for Vehicle Circulation, issued by Legislative Decree N1 504 of 16 April 1993, published in Official Journal N1 73, Volume N1 319, dated 22 April 1993.
Art. 15.-This decree shall enter into force eight days after its publication in the Official Journal
.
LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________________________
___________________________________________________________________ LEGISLATIVE INDEX
GIVEN IN THE BLUE HALL OF THE LEGISLATIVE PALACE: San Salvador, at the twenty-two days of the month of June of a thousand nine hundred and ninety-five. MERCEDES GLORIA SALGUERO GROSS PRESIDENT ANA GUADALUPE MARTINEZ MENENDEZ ALFONSO ARISTIDES ALVARENGA VICE PRESIDENT JOSE RAFAEL MACHUCA ZELAYA JULIO ANTONIO GAMERO QUINTANILLA VICE PRESIDENT JOSE EDUARDO SANCHO CASTANEDA GUSTAVO ROGELIO SALINAS OLMEDO SECRETARY-GENERAL CARMEN ELENA CALDERON DE ESCALA WALTER RENE ARAUJO MORALES SECRETARY-GENERAL RENÉ MARIO FIGUEROA FIGUEROA SECRETARY
CASA PRESIDENTIAL: San Salvador, four days of July thousand nine hundred and ninety-five.
PUBLISH, ARMANDO CALDERÓN SOL, President of the Republic. MANUEL ENRIQUE HINDS CABRERA, Minister of Finance. D. O. NO 125 TOMO NO 328 DATE: 07 July 1995 REFORMS:
(1) D.L. Nº 551, SEPTEMBER 20, 2001; D.O. NO. 204, T. 353, OCTOBER 29, 2001. (PARTIAL REPEAL)
(2) D.L. NO 695, DECEMBER 19, 2001; D.O. NO. 14, T. 354, JANUARY 22, 2001.
NGCL
