CUSTOMS DUTIES: AFGHANISTAN TO EL SALVADOR

Overview of Customs Duties: Afghanistan to El Salvador

Trade between Afghanistan and El Salvador is governed by El Salvador's tariff structure and customs regulations. As Afghanistan is not a signatory to the CAFTA-DR (Central American Free Trade Agreement-Dominican Republic), goods exported from Afghanistan to El Salvador do not qualify for the preferential duty rates available to CAFTA-DR member countries. Instead, Afghanistan-origin goods are subject to El Salvador's standard external tariff rates established under the Central American Common Market (CACM) treaty framework.

El Salvador applies a maximum standard external tariff of 15% for most products under CACM regulations. However, certain product categories, particularly agricultural items, beverages, and motor vehicles, are subject to significantly higher duty rates. All imported goods are additionally subject to a 13% Value-Added Tax (VAT) regardless of origin.

General Duty Rates by Product Category

Product Category	Duty Rate	Additional Notes
Consumer and Industrial Goods (General)	Varies by HS code - contact our experts	Maximum standard external tariff of 15% under CACM
Agricultural Products	Varies by HS code - contact our experts	Highest tariff category; specific rates depend on product type
Dairy Products	Up to 40%	Tariff elimination scheduled for 2026
Rice	Up to 40%	Tariff elimination scheduled for 2024
Poultry Products (Chicken leg quarters)	Up to 40%	Tariff elimination scheduled for 2024
Pork Products	Up to 40%	Subject to higher agricultural tariffs
Alcoholic Beverages	20-40% plus additional taxes	Also subject to 8% ad valorem tax and specific alcohol content taxes
Motor Vehicles	25-30%	One of the highest tariff categories
All Goods (VAT)	13%	Applied to all imported goods regardless of origin

Required Documentation

• Commercial Invoice – detailing product descriptions, quantities, values, and terms of sale
• Packing List – specifying contents and weight of each shipment unit
• Bill of Lading or Airway Bill – proof of shipment and transportation
• Certificate of Origin – documenting the country of manufacture (Afghanistan)
• Import License – required by the importing party in El Salvador
• Product-specific certificates – such as health certificates for agricultural goods, phytosanitary certificates, or quality certifications as required
• Customs Declaration Form – completed by the importer or customs broker
• Insurance documents – if applicable to the shipment

Important Regulations

• Prohibited and Restricted Items: El Salvador maintains restrictions on certain imports. Verify that your products are not on the prohibited list before shipment.
• Labeling Requirements: All goods must comply with El Salvador's labeling and marking requirements, including product information in Spanish.
• Standards Compliance: Products must meet El Salvador's technical standards and safety requirements. Certain products may require certification or testing.
• VAT Application: The 13% Value-Added Tax is applied to the customs value plus duties and must be paid by the importer.
• Customs Valuation: El Salvador uses the transaction value method for customs valuation. Documentation supporting the invoice value must be provided.
• Origin Verification: El Salvador customs authorities may conduct origin verification processes, particularly for goods claiming preferential treatment under trade agreements.

Trade Agreements and Preferential Treatment

Afghanistan is not a member of CAFTA-DR, so exports from Afghanistan do not qualify for the preferential duty rates available to CAFTA-DR signatories (which include the United States and other Central American nations). Afghan exporters should not attempt to claim CAFTA-DR preferences on their goods.

El Salvador is bound by the Central American Common Market (CACM) treaty, which establishes the maximum standard external tariff framework of 15% for most products. However, exceptions exist for agricultural products and other sensitive items, which may be subject to higher rates as detailed above.

For the most current and product-specific tariff information, consult El Salvador's Customs Authority (Dirección General de Aduanas) or use the official Customs Info Database Tariff Lookup Tool referenced by the U.S. International Trade Administration.