The Central American Uniform Customs Code (CAUCA) and its regulation, known as RECAUCA, are the customs procedures framework in force in Guatemala, El Salvador, Nicaragua, Honduras, and Costa Rica. CAUCA IV modernizes regional customs by implementing uniform documents, allowing electronic transmission of customs information, and permitting electronic prepayment of charges, tariffs, and taxes. CAUCA and RECAUCA are currently under review by the Central American customs authorities to simplify and modernize customs procedures. 

According to the Secretariat for Central American Economic Integration (SIECA), El Salvador has progressively advanced its participation in the Deep Integration Process with Guatemala and Honduras, within the framework of the Central American Customs Union. The country officially joined the integration process in 2018 with the approval of the Legislative Assembly. Progress was halted due to administrative pauses between 2019 and 2021; however, efforts resumed after a ministerial roadmap was approved in December 2021 to guide the operational implementation of El Salvador’s integration, which has since been updated to reflect evolving needs.
El Salvador has implemented the advance declaration of goods in phases at border crossings with Guatemala and Honduras. In December 2023, El Amatillo (on El Salvador’s border with Honduras) began operating as an integrated border post, combining customs, immigration, and sanitary controls. 

In 2024, El Salvador reached an agreement with Guatemala and Honduras, finalizing the list of Salvadoran products that benefit from a free circulation regime. This allows goods to cross borders more easily using the mutually recognized QR-coded invoice, known by its Spanish-language acronym FYDUCA (Factura y Declaración Única Centroamericana). This measure is expected to reduce logistics costs and lower prices for consumers.

In June 2025, El Salvador and Guatemala inaugurated integrated operations at the Anguiatú-La Ermita crossing, further consolidating these processes. 
El Salvador has an Electronic Payment System (P@GOES-DGA), which enables companies to make online payments of import tariffs and related taxes associated with a Merchandise Declaration. The system is available 24/7, reducing time and costs to the private sector. 

The amount outlined in the commercial invoice is used to determine the tariff assessment. If there is doubt about the accuracy of the stated price, El Salvador’s Customs General Authority (DGA) assesses its value. For the valuation of used cars, Customs uses N.A.D.A., Edmunds’, and the Truck Blue Book. Currently, El Salvador is implementing the WTO Customs Valuation Agreement.

In general, the following documents are required to import products into the country: (a) customs declaration; (b) invoice; (c) transportation documents; (d) certificate of origin; (e) licenses or permits; and (f) payment of duties and taxes (which can be done electronically).  

Since the amendments to the Customs Simplification Law in 2018, El Salvador has reduced the statutory time for clearing goods through customs from 48 to 24 hours. Taxpayers have four days to pay duties and taxes, and non-intrusive inspections must be carried out within a 24-hour timeframe. A single online document (DUCA) was adopted to replace three physical customs forms, in conjunction with other members of SIECA.
The Law to Facilitate Non-Commercial Online Purchases, adopted in 2021, allows individuals to import products exempt from import tariffs for purchases under USD 300; however, these products still need to pay the 13% value-added tax.

The commercial invoice should contain at least the following information: name and address of the seller; city and date; name and address of the buyer; description of the goods, including brand, model, or style; quantity, unit, and the total value of the goods; and terms of payment agreed with the seller. The Customs Authority accepts invoices either in English or Spanish. 

The transportation documents should include an airway bill or bill of lading; the name of the company; port of origin and destination; type, quantity, and description of the product; weight; freight value; and the number of the corresponding transportation document, as well as its date and place of issuance.

Goods originating in CAFTA-DR countries trans-shipped via other countries, primarily via Panama, must meet specific requirements to receive CAFTA-DR benefits, as established in the Salvadoran Customs Operation Manual. Merchandise that has been in transit or transshipment through one or more countries, whether part of the Agreement or not, will require additional documentation that proves transshipment took place under Customs’ control. El Salvador’s Customs authorities also require certificates of origin to be issued in the United States to receive CAFTA-DR preferences.

Under CAFTA-DR, advanced rulings related to the classification, value, and origin of goods can be requested. In El Salvador, Customs is the entity that provides these advanced rulings, which must be ordered before any exportation. Advanced rulings can take up to 90 days to be delivered by Customs. 

Most hazardous products entering El Salvador must be transported in vehicles authorized by the Vice Ministry of Transport. The country maintains control of goods regulated by separate agencies. A list of these controlled products may be available by contacting the appropriate Salvadoran government authorities, including the SRS, the Ministry of Defense, the Ministry of Health, the Ministry of Environment, and the Ministry of Agriculture and Livestock.
 

Customs can be contacted at the address and telephone number below:
Dirección General de Aduanas, Ministerio de Hacienda
Carretera Panamericana, Km 11 ½. Ilopango (Frente a la IUSA)
San Salvador, El Salvador, C.A.
Tel: (503) 2237-5187
https://sitio.aduana.gob.sv/

Read more on Customs Administration and Trade Facilitation under CAFTA-DR.