Taxable base (Customs Value)

Taxable base (Customs Value)

1. Art. 64-65 Customs Law

   • Customs Value will be the transaction value of the goods
     • Transaction value = paid price
       • Incremental

2. Art 68 Linking

   • Has charges in the companies
   • If there is a relationship boss-employee
   • If there is a person who owns 5% of the actions
   • If are relatives

3. Alternative methods of customs valuation

   • Identical Merchandise
     • Same Country
     • Same merchandise
     • Same brand
   • Similar Merchandise
     • Similar functions
       • same brand
     • Same origin country
   • Unit price
     • largest total quantity of imported goods
     • First commercial level after importation
   • Rebuilt value
     • Ask to another producer, all the cost of manufacture of the merchandise to be imported
   • Flexible method (Art 78)
   • 90 days to analyzed the corresponfing transactions

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