Types of Shipments
Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Documents Only
Customs authorities of El Salvador allow the entry of document
shipments provided the parcel:
- Weighs no more than 1 kg
- Does NOT have a commercial invoice
- Its contents have no commercial value, i.e. they cannot be sold
Document shipments include:
- Advertising literature
- Annual reports
- Bids and proposals
- Blueprints and drawings
- Brochures, pamphlets, and price lists
- Business cards
- Diskettes
- Driver's licence
- Graphs
- Intercompany mail
- Maps
- Passports
- Photographs and slides
- Publications
- Seismic data
- Sepia drawings
- Specification sheets
- Visa applications
El Salvador accepts entry of the following items as duty-free
documents if they follow the criteria listed below:
Document Type | Restriction |
Airline tickets | Cannot be blank |
Intercompany data on CD-roms or discs | Cannot be software; content must not have commercial value or
be for sale |
Stationery | Must be blank |
Traveller's cheques | Must have been used; unused cheques are not allowed |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
Shipping Gifts
All gift shipments entering El Salvador will incur duty and taxes even
if the gift has a minimal value.
NOTE:
Goods sent by relatives in
Canada to a family member in El Salvador will be exempt from duty and
taxes provided:
- The shipment is small and is non-commercial in nature
- They are for the personal use of the recipient
- It has been at least 6 months since the previous shipment
- The total customs value is $500 USD or less (about $625 CAD)
Shipments from Individual-to-Individual
A gift shipment to an individual in El Salvador from an individual in
Canada will be charged duty and taxes by customs authorities.
Shipments from Business-to-Business
If a business in Canada ships a gift to a business in El Salvador, the
parcel will have duty and taxes applied to it no matter the value of
the gifts in the shipment.
Shipments from Business-to-Individual
Any gift shipment from a business in Canada to any individual in El
Salvador will be liable to duty and taxes regardless of the shipment's
value.
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
Ship To | Invoice |
Miguel ángel Asturias Calle 24 3-81 El Salvador City 01001 El Salvador
Phone: +502 2208 7777 | Carrier tracking number: 736534736 General Description: Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None Total number of packages: 1 Reason for export: Gifts Contact Name: James Smith
| Total Invoice Amount: $79.99 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Multiple Gifts in One Shipment
If your shipment has multiple gifts within it, be sure to wrap and tag
each gift separately.
Also be advised that duty and taxes will be charged on all of the
gifts even if they have negligible value.
Sample Commercial Invoice for Gifts
Ship To | Invoice |
Miguel Ángel Asturias Calle 24 3-81 El Salvador City 01001 El Salvador
Phone: +502 2208 7777 | Carrier tracking number: 736534736 General Description: Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None Total number of packages: 1 Reason for export: Gifts Contact Name: James Smith
| Total Invoice Amount: $89.98 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
http://infotrade.minec.gob.sv/wp-content/uploads/06-Legislacion_RECAUCA.pdf
Shipping Personal Effects
Personal effects may be shipped to El Salvador exempt from duty for
people who are moving to the country as a result of their work with a
foreign government or similar agency.
Moving Temporarily
Students
There is no information at this time regarding students shipping their
personal effects to El Salvador for the purpose of studying in the
country.
Non-students
Non-students, such as people affiliated with foreign government
organisations, may ship their personal effects to El Salvador
duty-free.
Moving Permanently
Salvadoran citizens returning to El Salvador to live permanently will
be allowed entry of their personal effects duty and tax free up to the
value of $15,000 USD (about $18,900 CAD).
The exemption is allowed on used and new goods, but the amount must be
appropriate to the size of the household. Also, the items must be for
personal use only; they are not to be sold.
Personal Effects Checklist
- A commercial invoice must be included with your shipment
- Commercial invoice must clearly indicate 'Personal Effects' (see sample)
- A detailed description of each item is provided
Sources:
https://www.asamblea.gob.sv/sites/default/files/documents/decretos/EAE9AEC9-E753-43EC-A81B-05EC8B366C2C.pdf
Sample Commercial Invoice for Personal Effects
Ship To | Invoice |
Miguel Ángel Asturias Calle 24 3-81 El Salvador City 01001 El Salvador
Phone: +502 2208 7777 | Carrier tracking number: 736534736 General Description: Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Personal Effects Contact Name: James Smith
| Total Invoice Amount: $678.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Food, Chocolate, Candies
There is little information available at this time regarding the
importation of foodstuffs into El Salvador.
You May Ship
Do Not Ship
- Meat and meat products
- Milk and dairy products
- Produce and other perishable items
Food, Chocolate, Candies Checklist
- Clearly indicate 'Food' on the commercial invoice in the General Description
or Remarks section (see sample)
- Ensure that your food, chocolate, or candies may be imported into the
country
- You are not shipping commercial quantities (for any duty & tax exemption)
- Check with your carrier that they will accept food shipments
Sample Commercial Invoice for Food, Chocolate, Candies
Ship To | Invoice |
Miguel ángel Asturias Calle 24 3-81 El Salvador City 01001 El Salvador
Phone: +502 2208 7777 | Carrier tracking number: 736534736 General Description: Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Permanent / Sold Contact Name: James Smith
| Total Invoice Amount: $20.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Samples
Commercial samples may enter El Salvador exempt from taxes and duties
provided:
- They have no commercial value
- They were sent to the recipient without any cost to him or her
- They have been marked or identified in such a way that they cannot
be used
- Consumable samples - drinks, food, perfumes, chemicals, etc. - are
in quantities whereby they cannot be sold or used for any other
purpose
Examples of commercial samples include:
- Goods that will be displayed at an exhibition, international meeting
or convention, or trade fair
- Equipment used to demonstrate a product's characteristics or to
perform quality tests
Commercial Sample Checklist
- A Commercial Invoice must be included with your shipment
- Clearly indicate 'Commercial Samples' on the commercial invoice in the
General Description & Detailed Description of Goods (see sample)
- The item shipped has tearing, perforation, slashing, defacing, or has
permanent marking clearing indicating the item as commercial sample
Sources:
http://infotrade.minec.gob.sv/wp-content/uploads/06-Legislacion_RECAUCA.pdf
Sample Commercial Invoice for Commercial Sample
Ship To | Invoice |
Miguel Ángel Asturias Calle 24 3-81 El Salvador City 01001 El Salvador
Phone: +502 2208 7777 | Carrier tracking number: 736534736 General Description: Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Commercial Sample Contact Name: James Smith
| Total Invoice Amount: $20.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Advertising Material
Advertising material - catalogues, brochures, flyers, etc. - shipped
from Canada to El Salvador will be exempt from duty and taxes if:
- They have no commercial value (cannot be exchanged for money)
- As a single item its value is $1 USD or less (about $1.25 CAD); or
- Collectively the shipment is worth $500 USD or less (about $625 CAD)
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
Sources:
http://infotrade.minec.gob.sv/wp-content/uploads/06-Legislacion_RECAUCA.pdf
https://www.transparencia.gob.sv/institutions/cifco/documents/103981/download
Sample Commercial Invoice for Promotional Material
Ship To | Invoice |
Miguel Ángel Asturias Calle 24 3-81 El Salvador City 01001 El Salvador
Phone: +502 2208 7777 | Carrier tracking number: 736534736 General Description: Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Promotional Material Contact Name: James Smith
| Total Invoice Amount: $163.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Repairs
Equipment for repair may enter El Salvador exempt from duty charges
(though a guarantee will be required) for a maximum period of 12
months. (This time period is fixed and cannot be extended.)
Items Under Warranty
Equipment repaired under warranty in Canada may be returned to El
Salvador exempt from duty charges except for those expenses not
covered by the warranty itself.
Also, the piece of equipment must re-enter El Salvador no more than 6
months after its arrival in Canada.
Items No Longer Under Warranty
Items no longer under warranty that are returned to El Salvador will
incur duty on the value of the repair, parts, and any other expenses
incurred (such as insurance and freight charges).
Sending Product for Repair to El Salvador
Products sent to El Salvador for repair will be exempt from duty
provided they remain in the country a maximum of 12 months (no time
extensions allowed).
NOTE:
A guarantee deposit must
accompany the shipment.
Returning Repaired Product to El Salvador
Products and equipment repaired in Canada will incur duty charges when
they re-enter El Salvador except if they have been repaired under a
warranty.
Repair Checklist
- Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
Description or Remarks, and include the estimated time of return(see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated under
the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when the
item was first exported to El Salvador or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
Sources:
http://infotrade.minec.gob.sv/wp-content/uploads/06-Legislacion_RECAUCA.pdf
Sample Commercial Invoice for Warranty Repair
Ship To | Invoice |
Miguel Ángel Asturias Calle 24 3-81 El Salvador City 01001 El Salvador
Phone: +502 2208 7777 | Carrier tracking number: 736534736 General Description: Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Warranty Repair Contact Name: James Smith
| Total Invoice Amount: $163.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Temporary Imports
Goods and samples imported temporarily into El Salvador will be exempt
from duty if:
- A guarantee is provided
- Stay no longer than 6 months in the country
- They are not for sale
- Are in a reasonable quantity for the purpose of the visit
- Have been marked or stamped such that they are easily identifiable
Temporary imports may include the following items:
- Goods for display at an exhibition, trade fair, or international
meeting
- Equipment to be demonstrated, such as to perform a test
- Advertising materials
ATA Carnets
At this time, El Salvador does accept ATA Carnets for the temporary
importation of goods.
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
https://www.atacarnet.com/carnet-countries
http://infotrade.minec.gob.sv/wp-content/uploads/06-Legislacion_RECAUCA.pdf
Sample Commercial Invoice for Temporary Imports
Ship To | Invoice |
Miguel Ángel Asturias Calle 24 3-81 El Salvador City 01001 El Salvador
Phone: +502 2208 7777 | Carrier tracking number: 736534736 General Description: Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Temporary Imports Contact Name: James Smith
| Total Invoice Amount: $1032.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Permanent/Sold Goods
All sold goods will incur duty and taxes when they enter El Salvador.
However, an exception is made for shipments of a small, non-commercial
parcel to a relative in El Salvador. Provided its contents will be
used or consumed by the recipient, no charges will be liable if the
customs value is $500 USD or less (about $625 CAD).
Occasional Shipper
Even if you only occasionally ship sold goods to El Salvador, please
be advised that all imports will incur duty and taxes. There are no
thresholds below which duty or taxes are not collected.
NOTE:
A shipment to a family
member in El Salvador is allowed exempt from duty and taxes if:
- Its value is $500 USD or less (about $625 CAD)
- It has been 6 months since the previous shipment
- The quantity of goods in the parcel is clearly for personal use,
i.e. it is NOT an amount that could be used for commercial purposes
Regular shipper
As a regular shipper of sold goods to El Salvador, you should consult
a licenced Salvadoran customs broker to ensure you follow all
procedures required by the customs authorities.
Sources:
https://docs.wto.org/dol2fe/Pages/SS/directdoc.aspx?filename=q:/WT/TPR/S344R1.pdf&Open=True
https://derechopublico.org/wp-content/uploads/2020/03/Decreto-Legislativo-No-605-Ley-de-facilitaci%C3%B3n-compras-en-l%C3%ADnea-20MAR2020.pdf
http://infotrade.minec.gob.sv/wp-content/uploads/06-Legislacion_RECAUCA.pdf
Sample Commercial Invoice for Permanent/Sold Goods
Ship To | Invoice |
Miguel Ángel Asturias Calle 24 3-81 El Salvador City 01001 El Salvador
Phone: +502 2208 7777 | Carrier tracking number: 736534736 General Description: Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Permanent/Sold Contact Name: James Smith
| Total Invoice Amount: $1980.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |