As of January 1, 2015, 100% of U.S. consumer and industrial goods enter the CAFTA-DR countries duty-free (for goods that meet the country-of-origin requirements). Approximately 80% of these products entered duty-free upon the implementation of CAFTA-DR in 2006. The remaining 20% of consumer and industrial goods were on a 5- or 10-year phased tariff reduction schedule.
CAFTA-DR provides preferential treatment for products that meet the CAFTA-DR origin rule. The local importer’s responsibility is to claim a preference under CAFTA-DR. The free trade agreement allows the included countries to conduct an Origin Verification Process when there is doubt regarding product origin. U.S. exporters and local importers are required to maintain documentation proving the origin of goods for a period of five years.
Nearly all U.S. agricultural exports enter El Salvador duty-free under the CAFTA–DR. El Salvador eliminated its tariffs on rice, yellow corn, and chicken leg quarters in January 2023 and eliminated tariffs on dairy products as of January 1, 2025. El Salvador is required under the CAFTA–DR to make Tariff rate quotas (TRQs) available on January 1 of each year. El Salvador monitors its TRQs through an import licensing system, which the United States carefully tracks to ensure the timely issuance of these permits.
For countries with which El Salvador does not have a bilateral trade agreement, most of El Salvador’s tariffs do not exceed the maximum standard external tariff of 15% established by the Central American Common Market (CACM) treaty, of which it is a signatory. However, there are several exceptions, and agricultural products face the highest tariffs. Some dairy, rice, pork, and poultry products are subject to a 40% duty. In July 2024, El Salvador eliminated import duties for a period of 10 years on more than 120 products in the expanded food basket and agricultural inputs. These products include beef, pork, chicken, turkey, fluid milk, table eggs, beans, rice, sugar, animal feed, fertilizers, insecticides, and herbicides, among others. Alcoholic beverages are subject to a 20% to 40% duty, domestic taxes that include a specific tax based on alcohol content, and an 8% ad valorem tax. Motor vehicles usually have a duty of 25-30%. Additionally, all goods and services in El Salvador, regardless of origin, are subject to a value-added tax (VAT) of 13%.
Table: Average tariffs applied by products group
| Dairy Products | 17.7 |
| Beverages and tobacco | 17.2 |
| Sugars and confectionery | 17.1 |
| Clothing | 14.9 |
| Live animals and meat | 14.6 |
| Fish and fish products | 12.1 |
| Fruits and vegetables | 12.0 |
| Coffee, tea, cocoa and spices | 8.6 |
| Textiles | 8.2 |
| Rubber, leather and footwear | 7.9 |
| Other Manufactures | 7.6 |
| Petroleum | 7.2 |
| Wood, paper, furniture | 6..7 |
| Cereals and food preparations | 6.7 |
| Oilseed, fats and oils | 6.0 |
| Other agricultural products | 4.1 |
| Transport equipment | 3.6 |
| Minerals and metals | 3.4 |
| Electrical machinery and electronic equipment | 3.2 |
| Chemicals | 1.7 |
| Mechanical, office and computing machinery | 0.7 |
| Cotton, silk and wool | 0.0 |
Sources: WTO 2025
To estimate duties and taxes, use the Customs Info Database available on trade.gov (free registration required)