If you buy on Shein, Temu, Amazon or another online store and ship it by courier or mailbox service, what you pay in customs depends on the country. We only summarize rules we could verify in official sources; where there is no clear official rule, we say so.
El Salvador
Personal online purchases up to US$ 300: if you are an individual and your purchase (excluding shipping) is not over US$ 300, it is exempt from DAI (import duty), the scanner fee (non-intrusive inspection) and non-tariff requirements. You only pay 13 % IVA on purchase value + freight + insurance, and DGA sets freight at 10 % and insurance at 1.5 % of the value.
Example (DGA): US$ 100.00 purchase
- Freight 10 %: US$ 10.00 · Insurance 1.5 %: US$ 1.50
- Base: US$ 111.50
- DAI: US$ 0.00 (exempt)
- 13 % IVA: US$ 14.50
Please verify this calculation with an AL Services Logistics advisor.
+505 7886 2922 · +505 8883 6562 · +505 8883 1801 · [email protected]
It does not apply to prescription medicines, chemical precursors, weapons, ammunition, explosives, fireworks, dangerous substances, ionizing-radiation equipment, prohibited goods, purchases over US$ 300 (alone or combined) or goods for resale. Those are calculated normally (DAI + 13 % IVA).
Sources: DGA El Salvador: how much do I pay for an online purchase? (Spanish) · DACG No. DGA-028-2025 (Dec 12, 2025)
Guatemala
There is no duty-free amount for online purchases by courier. Personal shipments up to US$ 1,000 get a simplified digital clearance, but they pay 12 % IVA plus the DAI of the tariff line (0 % to 20 % under the Central American Tariff). Exact DAI: depends on the goods / check with AL.
Sources: SAT Guatemala in WCO News 108 (2025) · SAT: 2026 courier goods catalogue
Nicaragua
There is no duty-free amount for online store purchases. You pay DAI by SAC code, ISC if applicable and 15 % IVA on CIF + DAI + ISC. The US$ 500 CAUCA exemption (art. 116) is only for small non-commercial family shipments, not for store purchases.
ADU calculates your pre-assessment with the official tariff: depends on the goods / check with AL for the exact code.
Source: Central American Uniform Customs Code (CAUCA), art. 116; Nicaragua DGA SAC tariff.
Honduras
We did not find a current official duty-free rule for online purchases that we can cite. Taxes: depends on the goods / check with AL.
Costa Rica
We did not find a current official duty-free rule for online store purchases that we can cite (the small-shipment benefit is for family shipments). Taxes: depends on the goods / check with AL.
Panama
Courier shipments up to B/. 100 (customs value) pay no taxes, as long as the goods are not prohibited, restricted or subject to permits. From B/. 100 to B/. 2,000 they pay taxes and the courier declares them through a customs broker. Duty by tariff line: depends on the goods / check with AL.
Source: ANA Resolution No. 049 of Feb 17, 2025, art. 11 (Official Gazette 30234-A)
Frequently asked questions
Do I pay taxes on a US$ 100 Shein purchase in El Salvador?
Only 13 % IVA if it is for personal use and not over US$ 300: base US$ 111.50 (value + 10 % freight + 1.5 % insurance), IVA US$ 14.50. No DAI (DGA El Salvador, DACG DGA-028-2025).
Which purchases do not get the US$ 300 benefit in El Salvador?
Prescription medicines, chemical precursors, weapons, ammunition, explosives, fireworks, dangerous substances, ionizing-radiation equipment, prohibited goods, purchases over US$ 300 alone or combined, and goods for resale.
Is there a duty-free amount for online purchases in Guatemala or Nicaragua?
No. Guatemala charges 12 % IVA plus the DAI of the tariff line; Nicaragua charges DAI, ISC if applicable and 15 % IVA. The US$ 500 CAUCA exemption is only for small family shipments.
From what amount do courier shipments pay taxes in Panama?
Courier shipments up to B/. 100 customs value, with no restrictions or permits, pay no taxes (ANA Resolution 049 of 2025). Above B/. 100 they do.
More guides
Guidance reviewed on October 24, 2026. Rules change: confirm with our team before buying.
Contact
+505 7886 2922 · +505 8883 6562 · +505 8883 1801 · [email protected]
Office: Chinandega, Nicaragua