Practice Relating to Rule 160. Statutes of Limitation
El Salvador’s Penal Code (1997), as amended to 2008, states:
Offences shall not be subject to a statute of limitations in the following cases: torture, acts of terrorism, kidnapping, genocide, violation of the rules or customs of war, enforced disappearance of persons, or political, ideological, racial, sexual or religious persecution, provided that the acts in question were committed after the entry into force of this Code.
El Salvador’s Criminal Procedure Code (1997), as amended to 2010, states:
Criminal proceedings are not time-barred in the following cases: torture, acts of terrorism, kidnapping, violations of the laws or customs of war, enforced disappearance of persons, or political, ideological, racial, sexual or religious persecution, provided that the acts in question were committed after the entry into force of this Code.
In 2002, in its second periodic report to the Committee on the Rights of the Child, El Salvador stated:
[T]o ensure that the crimes of torture, genocide and [en]forced disappearance do not go unpunished, the Criminal Code [of El Salvador] establishes the imprescriptibility of criminal action and of the penalties resulting from the commission of such crimes, provided that their commission was initiated after the entry into force of the Code.
In 2009, in its written replies to the Committee against Torture concerning its second periodic report, El Salvador stated:
8. Does the State intend to ratify the  Convention on the Non-Applicability of Statutory Limitations to War Crimes and Crimes against Humanity? …
16. See the last part of the answer … to [question] number 34, concerning the 2009–2014 Government Program in the context of Political Reform – Human Rights.
In its reply to question 34, El Salvador stated:
[O]n the basis of the provisions of the 2009–2014 Government Program in the context of Political Reform – Human Rights – … in which the new government commits to “ … Promoting the validity of the principal international treaties relating to the protection of human rights … ” and
“Promoting the lifting of undue reservations to international human rights treaties. In the same manner, promote the lifting of reservations recognizing the contentious jurisdiction of the international human rights protection bodies, such as the Inter-American Court of Human Rights and the Committee against Torture of the United Nations … ”,
in the short-term a working group will be established to analyze and evaluate the best mechanisms to comply with this commitment.
In 2010, in its written replies to the Human Rights Committee concerning its sixth periodic report, El Salvador stated:
The State of El Salvador modified its norms on the statutory limitation of criminal proceedings concerning grave violations of human rights. In accordance with paragraph 2 of article 99 of the Penal Code, the statutory limitation in the Salvadoran criminal process is inoperative … [for violations of the laws or customs of war] with regard to acts whose execution initiated after the entry into force of this Code, on 20 April 1998. This provision is based on a reform carried out through Legislative Decree No. 665 of 22 July 1999, published in O.J. [Official Journal] No. 157, Volume 344, 26 August 1999.