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1 index Legislative Decree No. 638 the Legislative Assembly of the Republic of EL SALVADOR, considering: I.-that the existing storage Act issued by Legislative Decree number 147, this thirteenth day of November one thousand nine hundred and thirty-four, published in the official journal number 256, volume 217 of the twenty-second day of the same month and year, because of the many reforms that has been the subject you have lost the harmony that should characterize all law, and therefore hinders the work of the customs tax administration;
II.-which according to the preceding recital is necessary the enactment of a bill containing the reforms made so far in order to facilitate its application and interpretation and because it is convenient to include new services in order to encourage the early customs registration of goods;
Therefore, use of his constitutional powers and at the initiative of the President of the Republic, by the Minister of finance.
DECREES the following: law of storage Art. 1.-LAS goods that INGRESEN A LOS deposits temporary managed by the customs of the Republic, enjoyed before of be subjected to customs clearance, of the terms of storage free which are set forth below: to) 48 hours when they try of animals living;
(b) 5 days working for goods in GENERAL.
DEFEATED THESE DEADLINES, THE STORAGE OF GOODS WILL CAUSE RATES LAID DOWN BY ARTICLE 4 OF THIS LAW. ((1) article 2.-deadlines in the previous article, is should computed in the following way: to) the date of entry of the goods to the deposit temporary, this being non-EXTENDABLE term;
(b) starting from the day following that in which have entered the goods, however if is unable the last day of term is understood this 2 index legislative extended up to the first day HABIL following. (1) article 3.-in the case that the dispatch of the goods is fails or the obtaining of the necessary documents for registration affected delayed for reasons attributable institutions, is suspended free storage deadlines laid down in articles 1 and 6 of this Act or is stops the CAUSAMIENTO of the corresponding fee. ALSO, IS SUSPENDED THESE TERMS OR RATES CONCERNED WHEN THERE ARE UNFORSEEN CIRCUMSTANCES OR FORCE MAJEURE AND QUALIFIED BY THE CORRESPONDING CUSTOMS ADMINISTRATION, WHICH PRECLUDE THE PRESENTATION OF THE DECLARATION OR THE REMOVAL OF THE GOODS.
IN THE CASES THAT THE DISPATCH OF THE GOODS IS FAILS OR THE OBTAINING OF THE NECESSARY DOCUMENTS FOR REGISTRATION OF THE SAME AFFECTED DELAY FOR REASONS ATTRIBUTABLE TO THE INSTITUTIONS OF THE STATE THAT INVOLVED IN SUCH OPERATIONS, WITHOUT PREJUDICE TO THE CIVIL AND CRIMINAL LIABILITY IN THAT INCURRED BY THE OFFENDER OFFICIAL, IS SUSPENDED DEADLINES LAID DOWN IN ARTICLES 1 AND 6 OF THIS ACT. ALSO, IT SUSPENDED SUCH TERMS IN ANY OF THE CASES IN WHICH THE CIRCUMSTANCES OF FORCE MAJOR OR UNFORESEEN CIRCUMSTANCES, QUALIFIED BY THE DIRECTORATE-GENERAL OF CUSTOMS INCOME, WHEN THERE IS NO APPRAISAL AND WHEN PRICING SHALL APPLY THE PROVISIONS OF ARTICLE 92 OF THE CAUCA CENTRAL AMERICAN UNIFORM CUSTOMS CODE. ((1) article 4.-the free storage time periods set out in article 1 of this Act, goods that have failed to dispatch to cause storage rates are listed below: to) each vehicle automotive will cause an equivalent daily rate in national currency ten dollars of the United States of AMERICA.
b) the goods in GENERAL, including the animals alive and not motor vehicles, cause a rate daily in currency national equivalent to fifty cents of dollar by each 100 kilograms or fraction of gross weight.
THESE RATES WILL CAUSE UNTIL THE DAY THAT ARISES IN DUE FORM TO THE CUSTOMS OFFICE THE RESPECTIVE DECLARATION OF GOODS AND IS SETTLED IN THIS DOCUMENT OR ANY OTHER THAT CAN SERVE AS A BASE FOR THE CLEARANCE OF THE GOODS, OR FAILING, BY THE FORM FOR THIS PURPOSE ESTABLISHED THE DIRECTORATE-GENERAL OF CUSTOMS INCOME. WHEN ANY ERROR OR ANY OTHER REASON NOT IMPUTABLE TO THE PERSON CONCERNED, THE CUSTOMS OFFICE REJECT DOCUMENTS ALREADY SUBMITTED, THE ADMINISTRATOR OF CUSTOMS AT THE REQUEST OF THE PERSON CONCERNED, WILL KNOW OF THE FACTS THAT THEY GAVE RISE TO REJECTION AND WILL WHEN APPROPRIATE DOCUMENTS WILL HAVE TO LEGALLY, PRESENTED ON THE DATE OF YOUR ORIGINAL RECEIPT. (1) article 5.-goods unloaded by mistake, as well as the bearing character of excess or expressed wrongly, will cause the rate of storage designated in article 4 of this law, 15 free working days, after the date that the Customs legally formalize your income. For this purpose the corresponding receiver storekeeper, is obliged to inform in writing the Administrator 3 index legislative of custom respective, on goods that are in such conditions, at the end of five days from the settlement date of the cargo manifest or equivalent document that has served as the basis for the receipt of the goods.
Article 6.-all importer is obliged to withdraw their goods subjected to Office, within the time limit of storage free of five working days, from the date on which the computer system or the counter view where appropriate, authorize its lift. EXPIRY OF THIS PERIOD, THE GOODS WILL CAUSE THE SAME RATES LAID DOWN IN ARTICLE 4 OF THIS LAW.
IN THAT CASE THE RATE OF STORAGE IS CHARGED THROUGH THE DOCUMENT CALLED THE SETTLEMENT SHEET. (1) article 7-shall enter into the cellars and they shall be deposited in other sites or places of Customs: machinery, main, sheet iron or steel, bolting wire, iron construction, wood and in general all merchandise much weight or volume, as well as flammable or explosive materials.
Article 8.-repealed (1) article 9-repealed (1) article 10.-repealed (1) article 11.-prohibits the free provision of services referred to in this law to any natural or legal person, except when in the case of goods intended for: to) to the Government of the Republic;
(b) to the municipalities;
(c) to foreign Consular and the diplomatic corps accredited in the country;
(d) saved in case of shipwreck or anxiety; (and e) the released by international conventions.
Article 12.-repealed (1) article 13.-goods stored autonomous port Executive Committee tax exemption have fallen in abandonment, may be sold at public auction by the Customs office concerned, subjecting to the conditions of this law.
GOODS UNLOADED BY MISTAKE, AS WELL AS THOSE THAT BEARING CHARACTER OF EXCESS OR EXPRESSED MISTAKENLY FALL INTO NEGLECT, PROVIDED THAT THE COMMISSION FORMALLY LEGALIZING THE INCOME TO THEIR ENCLOSURES WILL NOT BE SUBMITTED TO OFFICE OR DO NOT REMOVE THEM AFTER LIQUIDATED THE POLICY OR RESPECTIVE EQUIVALENT DOCUMENT, WHOSE IMPORTERS HAVE TAKEN A PERIOD OF 30 DAYS STARTING FROM THE 4 INDEX LEGISLATIVE FOLLOWING THE THAT THAT CONCLUSION THE FREE STORAGE PERIOD SETTING THE THE COMMISSION RATE. LEGALIZATION MUST BE BASED ON THE DATE OF SETTLEMENT OF THE MANIFEST GENERAL LOADING OF THE SHIP OR THE VEHICLE CORRESPONDING CARRIER. DARA AUTONOMOUS PORT EXECUTIVE COMMITTEE REPORT TIMELY TO THE RESPECTIVE CUSTOMS GOODS FALLS INTO NEGLECT WITH SPECIFICATION OF THE SUMS THAT IS YOU ADEUDAREN SO THAT THE PROCEEDS OF ITS SALE IN PUBLIC AUCTION YOU ARE PAID SUCH DEBTS SATISFIED AFTER TAXES CAUSED BECAUSE OF ITS IMPORT. (1) article 14.-goods falls in NEGLECT, with the exception of the MISUNDERSTOOD article 11 of this law, may be donated to charities, whether public or private or sold at public auction to the highest bidder, in order to cover the payment of the duties and taxes on imports with them that correspond; AND MUST ENTER THE DIFFERENCE STATE GENERAL FUND, IN THE EVENT THAT THERE IS.
IS CONSIDERED CHARITABLE INSTITUTIONS, WHETHER PUBLIC OR PRIVATE THOSE CONSTITUTED FOR THE PURPOSE OF SOCIAL ASSISTANCE, PROMOTION OF ROAD-BUILDING, CHARITY, CHARITY, EDUCATION AND INSTRUCTION, CULTURAL, SCIENTIFIC, LITERARY, ARTISTIC, POLITICAL, TRADE UNION, PROFESSIONAL, TRADE UNION AND SPORTS, ALWAYS INCOME GET AND ITS HERITAGE IS INTENDED EXCLUSIVELY FOR THE PURPOSES OF THE INSTITUTION AND IN NO CASE BE DISTRIBUTED DIRECT OR INDIRECTLY BETWEEN THE MEMBERS THAT THE INTEGRATED. (1) article 15.-(1) article 16.-repealed repealed (1) article 17.-when goods falls into neglect could be used for the benefit of any of the institutions of the State, institutions or companies official autonomous, semi-autonomous or the municipalities of the Republic; the Ministry of Finance prior knowledge of such upcoming goods to be auctioned, will ask the the income of customs administration, the reservation of that need for the mentioned institutions, which must be sent prior to the date of the auction, the corresponding notes in order. The Directorate-General, in this case will have that unfilled are the requirements of the auction, the institution concerned to acquire them through payment of their value, based on the valued expert provided by the said Directorate General.
Article 18.-sale at public auction shall be carried out at the place, day and time designated by the General direction of the income from customs, serving as base for the auction, the expert has valued that had practiced.
Inc. second removed (1) Art. 19-may participate in auctions for all those people who meet the following requirements: to) that are older than age;
5 index legislative b) who do not have outstanding accounts with the tax authorities, because of previous auctions purchases. or convicted of offences against the public Treasury;
(c) not have outstanding fines for violations committed to this law; and (d) are not employees of the Republic's customs service.
Article 20.-after the auction, bidders who have sold merchandise, you will get immediately the commandment of respective income, in your name or in the name of the person that represent, provided that is identified and the check in LEGAL form; AND CANCEL THE AMOUNT OF THE AWARDED MERCHANDISE, LATEST WITHIN EIGHT (8) DAYS SUBSEQUENT TO THE VERIFICATION OF THE AUCTION, EITHER IN CASH OR BY CHEQUE CERTIFIED ON BEHALF OF THE CAREER COLLECTOR OR ENABLED TO ANY IN THE CUSTOMS OFFICE CONCERNED; OR ADMINISTRATOR OF INCOMES OF THE PLACE IN WHICH THE PAYMENT IS VERIFIED, AND THOSE CUSTOMS WHERE THERE IS NO COLLECTOR, THE PAYMENT MUST BE IN THE DIRECTION GENERAL OF TREASURY OR AUTHORIZED INSTITUTIONS, THE BIDDER IN THE PROCESS TO THE WITHDRAWAL OF THE GOODS WITHIN THE PERIOD OF EIGHT (8) DAYS WORKING, FROM THE DATE OF THE AUCTION; EXPIRY OF SAID TERM WILL CAUSE THE STORAGE RATE ESTABLISHED IN ARTICLE 6 OF THIS LAW. (1) article 21.-in the case of persons who do not cancel the value of the goods allocated in the auction, within the term established in the previous article, the sanction that is shall be of a fine of 50% of the value of the goods for the first time; IN CASE OF RECIDIVISM, IS YOU SHALL A PENALTY OF 100% OF WHAT IS SHOULD HAVE PAID FOR HIS PURCHASE. (1) article 22.-the the income of customs administration, is empowered to impose sanctions on those people that cause disorders or that alter in any way, the normal development of the auction. These sanctions consist of fines of governmental character, from twenty-five to five hundred colones, in accordance with the gravity of the fact that is described in the corresponding minutes.
Article 23.-to give effect to the sanctions referred to in the Arts. 21 and 22, it will instruct the corresponding information from the General direction of the customs income, with the formalities of the summary trial.
Article 24.-from the proceeds of the auction you will cover the debts referred to in article 14; AND THE TOTAL OF SAID PRODUCT, ENTER TO THE STATE GENERAL FUND. (1) article 25.-Inc. removed (1) in the cases of rescue goods falls into neglect, the fees provided for in article 4, shall apply until the day of the acceptance of the respective policy. For already registered goods, the fees provided for in article 6, shall apply until the day of your stocking.
Article 26.-repealed (1) article 27.-repealed (1) 6 index legislative article 28.-the abandoned, they are stagnant or goods which are allowed only under certain conditions that they have not fulfilled, fall on confiscation to the benefit of the Treasury and not be able to sell at auction, but that the Ministry of finance will put them at the disposal of the corresponding branch Government.
Goods not included in the foregoing paragraph and whose introduction to the country is banned by law, the Ministry of finance through the General Directorate of customs income shall command them to destroy, according to the ordinary procedure.
Goods which constitute a danger to the public, and must proceed with incineration; health can not be topped such a decision shall be by order of the General Directorate of customs income or by the respective bodies of health provision.
In these last two cases, Act of destruction of goods, will be lifted prior citation and in the presence of the respective officials, which will serve for disclaimer in Books store.
Article 29.-the means used for the transport of goods that have already been downloaded sites or custom storage sites, may remain in these facilities by the end of one business day after such discharge; (after that deadline, pay per day and unit rates that apply according to the following table: a) vans and dragged across class and ability... (¢ 100.00 b) trucks of all types and capacity... ¢ 50.00 c) containers of all kinds and capacity... . ¢ 100.00
d) Otros vehículos . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ¢ 35.00 equal time and rates shall apply to the means indicated above, after the working day after your arrival to the Customs Office of the porteadora company or who do your times not any started unloading and delivery. However, when for reasons attributable to the customs they may not download and deliver the goods, suspend the deadline until the Customs Office remedy the cause that gave rise to such suspension.
Article 30.-repealed (1) transitional provisions article 31.-the goods that the date of entry into force of this law, are deposited in the customs premises, will continue for a period of thirty days, as from the entry into force of this law, under the previous regime, within such period apply them the provisions of this law.
Article 32.-repealed (1) 7 index legislative repeal article 33.-repealing all parts storage law, issued by Decree legislative number 147, thirteen of November one thousand nine hundred thirty and four date, published in the Official Journal No. 256, volume 217 of the twenty-two of the same month and year and its reforms, as well as the Legislative Decree No. 3064 of date 25 of may of the year one thousand nine hundred and sixty published in the Official Journal No. 100 of the thirty and one of may of the year one thousand nine hundred and sixty and its reforms and any other provision which opposes him or not to keep harmony with the present, except for the case referred to in article 31 of this law.
Article 34.-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, twenty-nine days of the month of November of thousands nine hundred ninety.
RICARDO ALBERTO ALVARENGA VALDIVIESO, PRESIDENT.
LUIS ROBERTO ANGLE SAMAYOA, JULIO ADOLFO REY PRENDES, VICE PRESIDENT. VICE PRESIDENT.
MAURICIO ZABLAH, MERCEDES GLORIA SALGUERO GROSS, SECRETARY. SECRETARY.
RAUL MANUEL SOMOZA ALFARO, NESTOR ARTURO RAMÍREZ PALACIOS, SECRETARY. SECRETARY.
DOLORES EDUVIGES HENRIQUEZ, A TWIN JUDITH ROMERO DE TORRES, SECRETARY. SECRETARY.
Presidential House: San Salvador, thirteen days of the month of December of thousand nine hundred ninety.
PUBLISHED, ALFREDO FELIX CRISTIANI BURKARD, President of the Republic.
Rafael Eduardo Cano Alvarado, Minister of finance.
D. o. No.: 285 volume no.: 309 date: 19 December 1990.
8 INDEX LEGISLATIVE REFORM: (1) D.L. Nº 327, 11 JUNE 1998, D.O. Nº 124, T. 340, 6 JULY 1998.
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