CUSTOMS DUTIES: ESWATINI TO EL SALVADOR

Overview of Customs Duties from Eswatini to El Salvador

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

El Salvador's tariff system is designed to protect domestic industries while facilitating trade. Most tariffs do not exceed the maximum standard external tariff of 15% established by CACM, though notable exceptions exist for certain product categories, particularly agricultural goods. Understanding the specific duty rates applicable to your products is essential for accurate cost calculations and compliance with El Salvador's customs requirements.

General Duty Rates

The following table outlines representative duty rates for common product categories imported into El Salvador from non-CAFTA-DR countries:

Product Category	Duty Rate	Additional Notes
Consumer and Industrial Goods (General)	Varies by HS code - contact our experts	Maximum standard external tariff: 15%
Agricultural Products (General)	Varies by HS code - contact our experts	Subject to highest tariffs; specific rates vary
Dairy Products	Up to 40%	Tariffs scheduled for elimination in 2026
Rice	Up to 40%	Tariffs scheduled for elimination in 2024
Poultry Products (Chicken Leg Quarters)	Up to 40%	Tariffs scheduled for elimination in 2024
Pork Products	Up to 40%	Varies by specific product classification
Alcoholic Beverages	20-40% plus additional taxes	Plus 8% ad valorem tax and domestic taxes based on alcohol content
Motor Vehicles	25-30%	Among the highest duty rates applied
Value-Added Tax (VAT) - All Goods	13%	Applied to all goods and services regardless of origin

Required Documents

• Commercial Invoice (original and copies) with detailed product descriptions and values
• Packing List specifying contents, weights, and dimensions of each shipment
• Bill of Lading or Airway Bill as proof of shipment
• Certificate of Origin (to establish country of origin for tariff classification)
• Import License or authorization documents as required by El Salvador's customs authority
• Product specifications and technical documentation when applicable
• Insurance documents if goods are insured during transit
• Health and Safety Certificates for restricted or regulated products
• Customs Declaration Form completed in accordance with El Salvador's requirements

Important Regulations

Origin Verification: El Salvador customs authorities may conduct origin verification processes to confirm product origin and tariff classification eligibility. Exporters must maintain comprehensive documentation proving the country of origin for all shipments.

Value-Added Tax: All goods imported into El Salvador are subject to a 13% VAT, applied regardless of the product's origin or any preferential trade agreements. This tax is calculated on the customs value plus applicable duties.

Prohibited and Restricted Imports: Certain products may be subject to import restrictions or prohibitions. It is essential to verify with El Salvador's customs authority whether your specific products face any restrictions prior to shipment.

Documentation Requirements: All customs documentation must be accurate and complete. Incomplete or inaccurate documentation may result in delays, penalties, or rejection of shipments at the port of entry.

Trade Agreements

While Eswatini is not a party to CAFTA-DR, El Salvador is a signatory to the Central American Common Market (CACM) agreement. Under CACM, El Salvador maintains a maximum standard external tariff of 15% for most products from non-member countries. However, agricultural products and certain sensitive sectors are exempt from this maximum rate structure.

Exporters from Eswatini should note that goods do not qualify for the duty-free or preferential treatment available under CAFTA-DR, which applies exclusively to member countries. For the most current and product-specific tariff information, consult El Salvador's Customs Authority or use the official Tariff Lookup Tools maintained by El Salvador's trade administration.