Contribution to Foreign Trade

Contribution to Foreign Trade

1. Methods of Valuation.

   • Art 72. Valuation method for Identical Goods.
     • The term "identical goods" means goods produced in the same country as the goods Subject to valuation, that are the same in all, including their physical characteristics, quality, brand and commercial prestige. The small differences in appearance shall not prevent the identification of goods which in all other respects comply with the provisions of this paragraph as being identical.
     • The value referred to in section I of article 71 of this Law shall be the transaction value of goods identical to those which are valuated, provided that such goods have been sold for export to the national territory and imported in the same Or at an approximate moment, sold at the same commercial Similar quantities to the goods being valued. Where there is no sale under such conditions, the transaction value of the goods shall be used Sold at a different commercial level or in different quantities, adjusted, in order to take into account the Account the differences attributable to the level of trade or quantity, provided that these adjustments are made On the basis of proven data demonstrating that they are reasonable and accurate, whether they represent a Increase, as a reduction of the Si when applying the provisions of this article has more than one value of goods transaction Identical, the lowest transaction value will be used.
   • Art. 73 Valuation Method for Similar Goods.
     • The transaction value is calculated in the same way with respect to similar goods, which have to meet the following criteria:
       • - that they are very similar to the goods being valued in terms of their composition and characteristics;
         • - that they can perform the same functions as the goods under assessment and be commercially interchangeable;
           • - produced in the same country and by the same producer of the goods being valued. In order for this method to be used, the goods must have been sold to the same importing country as the goods being valued. They must also have been exported at the same time as the goods being valued, or at an approximate time.
   • Art. 74 Valuation Method for Goods per Unit Price.
     • The Agreement provides that where the customs value can not be determined on the basis of the transaction value of the imported goods or identical or similar goods, it shall be determined on the basis of the unit price at which it is sold to an unrelated buyer With the seller the highest total quantity of the imported goods or other imported goods that are identical or similar to them in the country of importation.
     • Under Article 5.1, the customs value should be established on the basis of the unit price at which the largest total quantity of imported goods or other imported goods that are identical or similar are sold. According to the interpretative note of that article, the unit price at which the greatest total quantity of merchandise is sold is the price at which the greatest number of units are sold to persons not related to the first commercial level after the importation to which they are made Such sales.
   • Art. 78 Last Valuation Method
     • Where the customs value can not be determined by any of the methods referred to above, it may be determined on reasonable grounds, consistent with the principles and general provisions of the Agreement and Article VII of the GATT 1994, on the basis of the data available in the Country of importation. To the greatest extent possible, this method should be based on the values ​​and methods previously determined, with reasonable flexibility in its application.
       • Apply whichever being flexible.
   • Art. 77 Reconstructed Valuation Method.
     • Under the rebuilt value, which is the most difficult and least used method, the customs value is determined on the basis of the cost of production of the goods being valued plus an amount for benefits and general expenses equal to that usually reflected In sales of goods of the same species or class of the country of export to the country of importation.
       • Cost of production = value of materials and manufacturing