METHODS OF ASSESSMENT

METHODS OF ASSESSMENT

1. ART 64 CUSTOM LAW

   • TRANSACTION METHOD
     • To use this method is necessary a buy-sell, without vinculation and other specifications according with the laws

2. ARTICLE 71 OF CUSTOM LAW

   • Establish other methods bay be used in cases thhat the transaction method is not useful
     • Transaction value of identical goods
       • ARICLE 72 OF CUSTOM LAW
         • The term "identical goods" means goods produced in the same country as the goods Valuation, which are the same throughout, including their physical characteristics, quality, brand and Commercial prestige.
           • If there is more value of goods transaction Identical, the lowest transaction value is used.
     • Transaction value of similar goods,
       • ARTICLE 73 OF CUSTOM LAW
         • Similar goods are defined as those produced in the same country as the goods Object of valuation, that even if they are not equal in all, they have characteristics and composition Similar, allowing them to fulfill the same functions and be commercially interchangeable
           • If there is more transaction value of similar goods, the lower transaction value is used.
     • Unit price value
       • ARTICLE 74 OF CUSTOM LAW
         • Unit price, the price at which the Number of units in sales to persons not linked At the first commercial level, after importation, to make such sales.
           • If the imported goods are not sold, the value can be determined on the basis of the unit price at which it is sold The largest total quantity of imported goods, after processing
     • Rebuilt value of imported goods
       • ARTICLE 77 OF CUSTOM LAW
         • For the purposes of this Article, goods of the same species or class are defined as Goods belonging to a group or range of goods produced by an industry Or by a sector thereof.
     • Value determined in accordance with what is established in article 78 of this Law
       • ARTICLE 78 OF CUSTOM LAW
         • Where the value of the imported goods can not be determined in accordance with The methods referred to in Articles 64 and 71, sections I, II, III and IV, of this Law, said value shall be Determined in accordance with the methods indicated in those articles, in successive order and by exclusion, with Greater flexibility