Key Benefits:
LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR
____________________________________________________________________ 1
___________________________________________________________________
INDEX LEGISLATIVE
DECREE Nº 638
THE LEGISLATIVE ASSEMBLY OF THE REPUBLIC OF EL SALVADOR,
WHEREAS:
I.-That the Law of Current Storage issued by Legislative Decree number 147, of the thirteen of November of a thousand nine hundred and thirty-four, published in Official Journal number 256, Volume 217 of the twenty-two of the same month and year, due to the multiple reforms of which it has been object, has lost the harmony that it must characterize to all Law, and therefore, hinders the work of the Customs Tax Administration;
II. According to the above mentioned recital it is necessary to promulgate a law containing the reforms made to the present in order to facilitate their application and interpretation and because it is appropriate to include new services with the purpose of motivating the prompt customs registration of the goods;
BY TANTO,
in use of their Constitutional powers and on the initiative of the President of the Republic, through the Minister of Finance.
DECRETA the following:
LAW OF THE AJE
Art. 1.-GOODS ENTERING TEMPORARY WAREHOUSES ADMINISTERED BY THE CUSTOMS OFFICES OF THE REPUBLIC SHALL ENJOY BEFORE BEING SUBJECTED TO CUSTOMS CLEARANCE THE FREE STORAGE PERIODS SET OUT BELOW:
(a) 48 HOURS WHEN BE LIVE ANIMALS;
b) 5 WORKING DAYS FOR GOODS IN GENERAL.
DUE TO THESE DEADLINES, THE STORAGE OF THE GOODS WILL CAUSE THE FEES ESTABLISHED BY ART. 4 OF THIS LAW. (1)
Art. 2.-THE DEADLINES SET OUT IN THE PREVIOUS ARTICLE SHALL BE COMPUTED IN THE FOLLOWING FORM:
(a) FROM THE DATE OF ENTRY OF THE GOODS TO THE TEMPORARY DEPOSIT, THIS PERIOD BEING UNRENEWABLE;
(b) FROM THE DAY AFTER THAT WHERE THE GOODS HAVE ENTERED, HOWEVER IF THE LAST DAY OF THE PERIOD IS NOT DEFT, THE TERM SHALL BE UNDERSTOOD
LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR
____________________________________________________________________ 2
___________________________________________________________________
INDEX LEGISLATIVE
EXTENDED UNTIL THE FOLLOWING FIRST BUSINESS DAY. (1)
Art. 3.-IN THE CASE THAT THE DISPATCH OF THE GOODS IS DELAYED OR THE OBTAINING OF THE DOCUMENTS NECESSARY FOR THE REGISTRATION SUFFER DELAY FOR REASONS ATTRIBUTABLE TO THE INSTITUTIONS, THE PERIODS OF FREE STORAGE ESTABLISHED IN THE ARTICLES 1 AND 6 OF THIS LAW OR THE CAUSATION OF THE CORRESPONDING FEE SHALL BE SUSPENDED. IN ADDITION, SUCH TIME LIMITS OR SUCH FEES SHALL BE SUSPENDED WHEN CIRCUMSTANCES OF A FORTUITOUS CASE OR FORCE MAJEURE QUALIFIED BY THE CUSTOMS AUTHORITIES CONCERNED ARE PRESENT, WHICH MAKE IT IMPOSSIBLE TO PRESENT THE DECLARATION OR THE WITHDRAWAL OF THE MERCHANDISE.
IN THE CASES THAT THE DISPATCH OF THE GOODS WILL BE DELAYED OR THE OBTAINING OF THE DOCUMENTS NECESSARY FOR THE REGISTRATION OF THE SAME WILL SUFFER DELAY FOR CAUSES IMPUTABLE TO THE INSTITUTIONS OF THE STATE THAT INTERVENE IN THOSE OPERATIONS, WITHOUT PREJUDICE TO THE CIVIL AND CRIMINAL LIABILITY INCURRED BY THE OFFENDING OFFICIAL, THE TIME LIMITS LAID DOWN IN ARTICLES 1 AND 6 OF THIS LAW SHALL BE SUSPENDED. IN ADDITION, SUCH TIME LIMITS SHALL BE SUSPENDED IN ANY OF THE CASES WHERE THE CIRCUMSTANCES OF FORCE MAJEURE OR FORTUITOUS CASES ARE MET, QUALIFIED BY THE GENERAL DIRECTION OF CUSTOMS INCOME, WHERE THERE IS NO ASSESSMENT AND WHERE THE ASSESSMENT IS MADE. IT SHALL APPLY THE PROVISIONS OF ARTICLE 92 OF THE CENTRAL AMERICAN UNIFORM CUSTOMS CODE. (1)
Art. 4.-THE FREE STORAGE PERIODS SET FORTH IN ART. 1 OF THIS LAW SHALL BE DUE, THE GOODS NOT PRESENTED TO DISPATCH SHALL CAUSE THE STORAGE FEES INDICATED BELOW:
(a) EACH MOTOR VEHICLE SHALL CAUSE AN EQUIVALENT DAILY RATE IN NATIONAL CURRENCY TO TEN DOLLARS FROM THE UNITED STATES OF AMERICA.
(b) COMMODITIES IN GENERAL, INCLUDING LIVE ANIMALS AND NON-AUTOMOTIVE VEHICLES, SHALL CAUSE A DAILY RATE IN NATIONAL CURRENCY EQUIVALENT TO FIFTY CENTS PER HUNDRED KILOGRAMS OR GROSS WEIGHT FRACTION.
SUCH FEES SHALL BE CAUSED UNTIL THE DAY ON WHICH THE RESPECTIVE DECLARATION OF GOODS IS PRESENTED IN DUE FORM AND SHALL BE SETTLED IN THAT DOCUMENT OR IN ANY OTHER DOCUMENT WHICH MAY SERVE AS A BASIS FOR THE RELEASE OF THE GOODS, OR IN THE DEFAULT, BY THE FORM WHICH PROVIDES THE GENERAL DIRECTION OF THE CUSTOMS INCOME. WHERE FOR ANY ERROR OR OTHER REASON NOT ATTRIBUTABLE TO THE PERSON CONCERNED THE CUSTOMS OFFICE SHALL REJECT DOCUMENTS WHICH HAVE ALREADY BEEN SUBMITTED, THE CUSTOMS ADMINISTRATOR AT THE REQUEST OF THE PERSON CONCERNED, SHALL KNOW OF THE FACTS WHICH LED TO THE REJECTION AND SHALL HAVE AT ITS DISPOSAL IT IS APPROPRIATE FOR THE DOCUMENTS TO BE FILED LEGALLY, ON THE DATE OF THEIR ORIGINAL RECEIPT. (1)
Art. 5.-The goods unloaded by mistake, as well as those that are left over or wrongly manifested, will cause the storage rate indicated in Article 4 of this Law, fifteen working days free, after the date of the Customs legally formalize your income. For such purposes the corresponding Receiver Store is in the obligation to inform the Administrator in writing
LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR
____________________________________________________________________ 3
___________________________________________________________________
INDEX LEGISLATIVE
of the respective Customs, on the goods found in such conditions, within five days, counted from the date of settlement of the Manifest of Charge or equivalent document that has served as a base for the receipt of the goods.
Art. 6. -ANY IMPORTER IS UNDER THE OBLIGATION TO WITHDRAW HIS GOODS SUBJECT TO DISPATCH, WITHIN THE FREE STORAGE PERIOD OF FIVE WORKING DAYS, COUNTED FROM THE DATE ON WHICH THE COMPUTER SYSTEM OR THE COUNTER SEEN IN HIS CASE, AUTHORIZES HIS OR HER LEVEL. THE GOODS SHALL BE SUBJECT TO THE SAME FEES AS SET OUT IN ARTICLE 4 OF THIS LAW.
IN THAT CASE THE STORAGE RATE WILL BE CHARGED THROUGH THE DOCUMENT CALLED THE SETTLEMENT SHEET. (1)
Art. 7.-They will not enter the holds and will be deposited in other places or places of Customs: the machinery, pipe, iron or steel sheet, wire, iron for construction, wood and in general all merchandise of a lot of weight or volume, as well as flammable or explosive materials.
Art. 8.-REPEALED (1)
Art. 9.-REPEALED (1)
Art. 10.-REPEALED (1)
Art. 11.-The provision of services referred to in this Law shall be prohibited for any natural or legal person, except in the case of goods intended:
a) To the Government of the Republic;
b) To the Municipalities;
c) To the foreign diplomatic and consular corps accredited in the country;
d) Those saved in case of shipwreck or zozobra; and
e) Those released by International Conventions.
Art. 12.-REPEALED (1)
Art. 13. THE GOODS STORED IN THE FISCAL ENCLOSURES OF THE AUTONOMOUS PORT EXECUTIVE COMMISSION THAT HAVE FALLEN INTO ABANDONMENT MAY BE SOLD AT AUCTION BY THE APPROPRIATE CUSTOMS OFFICE, SUBJECT TO THE CONDITIONS OF THIS LAW.
GOODS DISCHARGED BY MISTAKE, AS WELL AS THOSE THAT ARE LEFT OVER OR WRONGLY MANIFESTED, FALL INTO ABANDONMENT, PROVIDED THAT THE COMMISSION FORMALLY LEGALIZES THE ENTRY INTO ITS ENCLOSURES FOR NOT BEING SUBMITTED TO DISPATCH OR NOT WITHDRAW THEM AFTER THE SETTLEMENT OF THE RESPECTIVE POLICY OR EQUIVALENT DOCUMENT, THE IMPORTERS OF WHICH HAVE CEASED TO ELAPSE FOR A PERIOD OF 30 DAYS FROM THE
LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR
____________________________________________________________________ 4
___________________________________________________________________
INDEX LEGISLATIVE
FOLLOWING THAT OF THE END OF THE FREE STORAGE PERIOD FIXED BY THE FEE OF THE COMMISSION. LEGALISATION SHALL BE BASED ON THE DATE OF SETTLEMENT OF THE GENERAL CARGO MANIFEST OF THE SHIP OR THE RELEVANT CARRIER. THE AUTONOMOUS HARBOUR EXECUTIVE COMMISSION WILL GIVE A TIMELY REPORT TO THE RESPECTIVE CUSTOMS OF THE GOODS DROPS IN ABANDONMENT WITH SPECIFICATION OF THE SUMS THAT WILL BE OWED TO IT SO THAT FROM THE PRODUCT OF ITS SALE IN PUBLIC AUCTION THEY WILL BE PAID SUCH DEBITS AFTER BEING SATISFIED WITH THE TAXES CAUSED BY REASON OF ITS IMPORT. (1)
Art. 14. THE GOODS FALLING INTO ABANDONMENT, WITH THE EXCEPTION OF THOSE SPECIFIED IN ARTICLE 11 OF THIS LAW, MAY BE DONATED TO CHARITABLE INSTITUTIONS, WHETHER PUBLIC OR PRIVATE OR SOLD IN PUBLIC AUCTION TO THE HIGHEST BIDDER, IN ORDER TO COVER WITH THEY SHALL PAY THE CORRESPONDING IMPORT DUTIES AND TAXES; THE DIFFERENCE SHALL BE ENTERED INTO THE GENERAL FUND OF THE STATE, IF IT EXISTS.
INSTITUTIONS OF BENEFICENCE, WHETHER PUBLIC OR PRIVATE, ARE CONSIDERED TO BE CONSTITUTED FOR THE PURPOSE OF SOCIAL ASSISTANCE, PROMOTION OF ROAD CONSTRUCTION, CHARITY, BENEFICENCE, EDUCATION AND INSTRUCTION, CULTURAL, SCIENTIFIC, LITERARY, ARTISTIC, POLITICAL, PROFESSIONAL, PROFESSIONAL, TRADE UNION AND SPORTS, PROVIDED THAT THE INCOME THEY OBTAIN AND THEIR PATRIMONY ARE EXCLUSIVELY FOR THE PURPOSES OF THE INSTITUTION AND IN NO CASE ARE DISTRIBUTED DIRECTLY OR INDIRECTLY AMONG THE MEMBERS THAT INTEGRATE THEM. (1)
Art. 15.-REPEALED (1)
Art. 16.-REPEALED (1)
Art. 17.-When the goods falling into abandonment could be used for the benefit of any of the institutions of the State, of the Autonomous Government, of the Autonomous Community or of the Autonomous Communities of the Republic; the Ministry of Hacienda prior knowledge of such merchandise to be auctioned, will ask the General Directorate of the Income of Customs, the reservation of those it needs for the institutions mentioned, which they must have sent before the the date of the auction, the corresponding Order Notes. The Directorate-General, in this case, will have to provide that, without filling the requirements of the auction, the interested institution will acquire them by paying its value, based on the value of the price provided by that Directorate General.
Art. 18.-The sale in Public Auction will be carried out at the place, day and hour indicated by the General Directorate of the Income of Customs, serving as the basis for the auction, the value of the price that would have been practiced.
Inc. SECOND REPEALED (1)
Art. 19.-All persons who meet the following requirements may participate in the auctions:
a) Who are older;
LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR
____________________________________________________________________ 5
___________________________________________________________________
INDEX LEGISLATIVE
b) That they do not have outstanding accounts with the Fisco, on the basis of purchases of previous auctions; nor are they convicted of crimes against the Public Finance;
c) That they do not have outstanding fines for violations committed to this Act; and
d) That they are not employees of the Customs Service of the Republic.
Art. 20. -FINISHED THE AUCTION, THE BIDDERS TO WHOM THE GOODS HAVE BEEN SOLD, SHALL OBTAIN IMMEDIATELY THE RESPECTIVE ORDER OF ENTRY, IN THEIR NAME OR IN THE NAME OF THE PERSON THEY REPRESENT, PROVIDED THAT THEY ARE IDENTIFIED AND CHECKED IN LEGAL FORM; AND THEY SHALL CANCEL THE AMOUNT OF THE GOODS AWARDED, AT THE LATEST WITHIN EIGHT (8) DAYS AFTER THE VERIFICATION OF THE AUCTION, EITHER IN CASH OR BY CHEQUE CERTIFIED IN THE NAME OF THE COLLECTOR OF THE RACE OR THE RIGHT TO WHICH HE OR SHE IS ENTITLED OFFICE CONCERNED; OR THE INCOME MANAGER OF THE PLACE WHERE THE PAYMENT IS MADE, AND IN THOSE CUSTOMS WHERE THERE IS NO COLLECTOR, THE PAYMENT MUST BE MADE IN THE GENERAL DIRECTION OF TREASURY OR AUTHORIZED INSTITUTIONS, PROCEEDING THE BIDDER TO THE WITHDRAWAL OF THE GOODS WITHIN THE PERIOD OF EIGHT (8) WORKING DAYS, COUNTED FROM THE DATE OF THE AUCTION; AFTER THAT END THE STORAGE RATE ESTABLISHED IN ARTICLE 6 OF THIS LAW WILL BE CAUSED. (1)
Art. 21.-ON THE CASE OF PERSONS WHO DO NOT CANCEL THE VALUE OF THE GOODS AWARDED AT THE AUCTION, WITHIN THE TERM LAID DOWN IN THE PRECEDING ARTICLE, THE PENALTY TO BE IMPOSED SHALL BE THAT OF A FINE OF 50% OF THE VALUE OF THE GOODS BY THE FIRST TIME; IN CASE OF RECIDIVISM, YOU WILL BE IMPOSED A 100% FINE ON WHAT SHOULD HAVE BEEN PAID FOR YOUR PURCHASE. (1)
Art. 22.-The General Directorate of the Income of Customs, is empowered to impose sanctions on those persons who cause disorders or alter in some form, the normal development of the auction. Those penalties shall consist of fines of a kind of government, of 25 to five hundred colones, in accordance with the gravity of the event described in the relevant minutes.
Art. 23. To make effective the penalties referred to in Arts 21 and 22, the corresponding information by the General Directorate of the Income of Customs will be instructed, with the formalities of the summary judgment.
Art. 24. THE PROCEEDS OF THE AUCTION SHALL BE COVERED BY THE DEBITS MENTIONED IN ARTICLE 14; AND THE TOTAL OF THAT PRODUCT SHALL BE ENTERED INTO THE GENERAL FUND OF THE STATE. (1)
Art. 25.-Inc. REPEALED (1)
In the cases of rescue of fallen goods in abandonment, the fees established in Art. 4, shall apply until the day of the acceptance of the respective policy. In the case of goods already registered, the fees set out in Art. 6 shall apply until the day of their destorage.
Art. 26.-REPEALED (1)
Art. 27.-REPEALED (1)
LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR
____________________________________________________________________ 6
___________________________________________________________________
INDEX LEGISLATIVE
Art. 28.-The abandoned goods, which are either frozen or imported, which are only permitted under certain conditions which have not been fulfilled, shall be made in accordance with the benefit of the FISCO and shall not be sold at auction, but the Ministry of Finance make them available to the corresponding Government Ramo.
The goods not covered by the foregoing paragraph and whose introduction to the country is prohibited by the Law, the Ministry of Finance through the General Directorate of the Income of Customs will send them to destroy, following the ordinary procedure.
Nor will they be the goods which constitute a danger to public health, must be incinerated; such decision shall proceed by order of the General Directorate of the Income of Customs or at the disposal of the respective Health Agencies.
In these last two cases, the Goods Destruction Act shall be lifted, upon summons and in the presence of the respective officials, which shall be used for the discharge in the Books of Store.
Art. 29.-The means used for the carriage of goods which have already been unloaded at the customs offices or places of storage may remain in those premises for the purpose of a working day after such unloading; after that period, they shall pay per day and unit the fees corresponding to the following table:
a) Furgons and Rastras of all kinds and capacity............................................. ¢ 100.00
b) Trucks of all kinds and capacity......................... ¢ 50.00
c) Containers of all kinds and capacity....................... ¢ 100.00
d) Other vehicles......................................... ¢ 35.00
The same period and rates shall be applicable to the means indicated above, when the day after their arrival at the Customs office the carrier company or whoever does its times has not initiated the unloading and delivery. However, when for reasons imputable to the Customs Office cannot discharge and deliver such goods, the time limit shall be suspended until the Customs Office subsals the cause of such suspension.
Art. 30.-REPEALED (1)
TRANSIENT PROVISIONS
Art. 31.-The goods which, at the date of validity of this Law, are deposited in the customs offices, shall continue for a period of thirty days, counted from the validity of this Law, under the previous regime, after that period the provisions of this Law will apply to them.
Art. 32.-REPEALED (1)
LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR
____________________________________________________________________ 7
___________________________________________________________________
INDEX LEGISLATIVE
REPEAL
Art. 33.-The Law of Warehousing, issued by Legislative Decree No. 147, dated 13 November of a thousand nine hundred and thirty-four, published in Official Journal No. 256, was repealed in all parts of the country, took 217 of the twenty-two of the same month and year and its reforms, as well as Legislative Decree No. 3064 dated May 25, thousand nine hundred and sixty, published in the Official Journal No. 100 of the thirty-one of May of a thousand nine hundred and sixty and its reforms and any other provision that object or not to be in harmony with the present, except for the case stated in Art. 31 of this Law.
VALIDITY
Art. 34.-This Law will enter into force eight days after its publication in the Official Journal.
GIVEN IN THE BLUE HALL OF THE LEGISLATIVE PALACE: San Salvador, at the twenty-nine days of the month of November of a thousand nine hundred and ninety.
RICARDO ALBERTO ALVARENGA VALDIVIESO, PRESIDENT.
LUIS ROBERTO ANGULO SAMAYOA, JULIO ADOLFO REY PRENDES, VICE-PRESIDENT. VICE PRESIDENT.
MAURICIO ZABLAH, MERCEDES GLORIA SALGUERO GROSS, SECRETARY. SECRETARY.
RAUL MANUEL SOMOZA ALFARO, NESTOR ARTURO RAMIREZ PALACIOS, SECRETARY. SECRETARY.
DOLORES EDUVIGES HENRIQUEZ, MACLA JUDITH ROMERO DE TORRES, SECRETARY. SECRETARY.
CASA PRESIDENTIAL: San Salvador, on the thirteenth day of December of a thousand nine hundred and ninety.
PUBESQUIESE,
ALFREDO FÉLIX CRISTIANI BURKARD, President of the Republic.
Rafael Eduardo Alvarado Cano, Minister of Hacienda.
D. O. NO: 285 TOMO NO: 309 DATE: December 19, 1990.
LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR
____________________________________________________________________ 8
___________________________________________________________________
INDEX LEGISLATIVE
REFORM:
(1) D.L. Nº 327, JUNE 11, 1998, D.O. NO 124, T. 340, JULY 1998.
MHSC/ngcl
ROM/mldeb
