Approval of the Online Shopping Facilitation Law

Dear Clients and Friends:

ROMERO PINEDA informs you that the Legislative Assembly approved in a plenary session on March 20 of this year the “Online Shopping Facilitation Law” which will come into effect on the day of its publication in the official gazette.

This law establishes that the definitive importation into the Salvadoran customs territory of goods that are not of a commercial nature and that are made by natural persons, on online platforms and from the United States of America, either by means of rapid delivery or Courier and that have a value less than USD $ 200.00, will not be subject to the payment of customs duties and will be exempt from non-tariff requirements.

The law establishes that this modality may not be used for commercial purposes and that the General Directorate of Internal Taxes and Customs is empowered to suspend said benefits to natural persons who try to use it for such a purposes.

The law establishes the parameters that customs will be authorized to use to determine the value of the goods as follows

  • The established price in the invoice, voucher or the simple display of the payment on the electronic platform.
  • The freight which will be 10% of the product.
  • The insurance which will be 1.50% of the price of the product.

The law establishes that the procedure for introducing these products to Salvadoran territory will be under the following modality: A simple declaration, either individual or accumulated, must be filled in accordance to the format and condition of presentation established by the General Directorate of Customs

Likewise, this law empowers the General Directorate of Customs so that they can carry out the verifications and follow-ups that they consider adequate in order to comply with the provisions of the law and according to the control faculties granted in the customs regulations.

The sanctioning regime that will be applied for inconveniences arising from this law will be the one established in the Special Law to Sanction Customs Infractions.

For more information and legal assistance in this matter, please do not hesitate to contact us through the following channels:;; tel. 2505555 or for emergencies 77299977

It will be a pleasure for us to serve you.


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