Customs Duties in El Salvador
What you pay on imports
- DAI (Derechos Arancelarios a la Importación), set for each tariff line in the Central American Import Tariff. The bands run 0%, 5%, 10%, 15%, 20%, 25%, 30% and 40%, with a few lines higher.
- IVA at 13%, on the customs value.
- Excise taxes on goods such as alcohol, tobacco, soft drinks and energy drinks, and fees where they apply.
Source: General Directorate of Customs: Which taxes are paid at customs?; PwC Worldwide Tax Summaries: El Salvador, other taxes1,2
As a rough guide from the General Directorate of Customs, many machines, industrial equipment, fuels and some medicines are at 0% to 5%, while many consumer goods such as clothing, furniture and appliances are at 5% to 15%. Always check the exact tariff line.3
Looking up a tariff line
The General Directorate of Customs (DGA) publishes the SAC Electrónico, which shows the duty, IVA, required permits and treaty preferences for each tariff code, with a calculator. A binding classification ruling can be requested from the DGA free of charge, plus USD 10.86 per sample when a laboratory test is needed.4,5
Trade agreements
Goods that meet the rules of origin of a trade agreement can enter at reduced or zero duty. The DGA’s tariff phase-out lists for 2025 cover agreements with the Dominican Republic, Chile, Panama, the United States (CAFTA-DR), Colombia, Cuba, Mexico, the European Union, Ecuador, South Korea and the United Kingdom.6,7
Duty-free regimes
Companies in free zones and inward processing warehouses import machinery, raw materials and intermediate goods for production free of duty. See Free Zones.8
Frequently Asked Questions
What import duties does El Salvador charge?
Imports pay the import duty (DAI) of the common Central American tariff, plus 13% IVA, and excise taxes on some goods. The usual DAI bands run from 0% to 40%.
On what value is import duty charged?
Duty rates are ad valorem and applied to the CIF value.
How can I look up the duty on a product?
The General Directorate of Customs (DGA) publishes the SAC Electrónico, which shows the duty, IVA, permits and treaty preferences for each tariff code.
Sources
- General Directorate of Customs: Which taxes are paid at customs? (in Spanish)
- PwC Worldwide Tax Summaries: El Salvador, other taxes
- General Directorate of Customs: Taxes to pay (in Spanish)
- General Directorate of Customs: SAC Electrónico tariff lookup (in Spanish)
- General Directorate of Customs: Tariff classification of goods (in Spanish)
- General Directorate of Customs: General administrative provision DGA-003-2025 (PDF, in Spanish)
- Office of the United States Trade Representative: CAFTA-DR
- PwC Worldwide Tax Summaries: El Salvador, tax credits and incentives
Figures checked 8 November 2026. Prepared by InvestSalvador.com for general information. It is not investment, tax or legal advice; please confirm details with a qualified adviser before acting.
