CUSTOMS VALUE

CUSTOMS VALUE

1. CUSTOMS VALUATIONS IS A CUSTOMS PRODUCERE APPLIED TO DETERMINE THE CUSTOMS VALUE OF IMPORTED GOODS.

   • CUSTOMS VALUE IMPORTER = TRANSACTION VALUE (THE PRICE PAID OR PAYABLE) ADD (+) INCREMENTAL COST.
   • NOT INCLUDED IN THE PRICE ART. 65 L.A
   • INCLUDE COMMISSION AND BROKERAGE, PRODUCT CONTAINERS AND PACKINGS, INTERNATIONAL FREIGHT, INSURANCE, LOADING AND UNLOADING.

2. ARTICLE 66 CUSTOMS LAW: DECREASING

   • EXPENSES NO RELATED TO THE PRODUCT. EXPENSES MADE AFTER IMPORTATION. TAXES AND COUNTERVAILING DUTIES. EXPENSES ENSEMBLE. DIVIDENDS RECEIVED.

3. SECUNDARY METHODS FOR CUSTOMS VALUE

   • TRANSACTION OF IDENTICAL GOODS
   • DEDUCTIVE METHOD
   • TRANSACTION OF SIMILAR GOODS
   • COMPUTED METHOD