Sin título

Transaction Value

The taxable base of the general import tax is the customs value of goods (Article 64 Customs act).

Article 65 of Customs Act

Amount of charges

I. Fees not included in the price.

II. Value of goods and services.

III. Royalties and license fees.

IV. Value of proceeds of disposal transfer or further use.

Article 67 of Customs Act

It will be in the following conditions

I. When there are no restrictions on the alienation or use of goods by the importer

II.The price of the goods do not depend on any consideration whose value can not be determined in relation to the goods to be valued

When there is not link between the importer and the seller

Article 71 of Customs Act

Where the taxable base of general import tax can not be detemined

1. Transaction value of identical goods

Applied in successive order

2. Transaction value of similar goods.

Article 72 Customs Act

Article 73 Customs Act

3. Unit price of sale price

Article 74 Customs Act

4. Rebuilt value of imported goods

Article 77 Customs Act

5. When the value of the goods can not be determined

Article 78 Customs Act