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ARTICLES

LEGAL RESOURSES

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$ 17.26

    • ARTICLE 110: ASSUMPTIONS IN WHICH THE CUSTOMS VALUE OF THE MERCHANDISE MAY BE REJECTED

     

    For the purposes of articles 64 and 71 of the Law (LA: Art. 64) (LA: Art. 71), the Customs Authority, in the exercise of faculties of verification, may reject the value of the merchandise declared by the importer when any of the following assumptions are updated:

  • It opposes the exercise of the faculties of verification of the Customs Authorities or it is detected that the importer has incurred in any of the following behaviors:

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  • Failure to keep their accounting, not keeping it for the term established in the applicable legal provisions, or failure to keep it in accordance with the applicable legal principles and precepts; failure to make it available to the Customs Authority the accounting or documentation that covers foreign trade operations or notice any irregularity in the accounting that makes it impossible to verify compliance with the tax obligations in those operations;

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  • Omit or alter the records of foreign trade operations;

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  • To omit the presentation of the declaration of the exercise of any contribution until the moment in which the exercise of the faculties of verification begins and provided that more than one month has elapsed from the day in which the deadline for the presentation of the declaration that concerned, and

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  • Failure to comply with the requirements of the Customs Authorities to present the documentation and information proving that the declared value was determined in accordance with the legal provisions within the period granted in the requirement, and

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  • It is established that the value declared by the importer was not determined in accordance with the provisions of Title Three, Chapter III, First Section of the Law, when updating any of the following assumptions:

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  • In the documentation or information provided to justify the customs value of the merchandise that has been declared, its truthfulness or accuracy cannot be corroborated, in the case that the transaction value method has been used for its determination, it is not proven reliably the price that was actually paid or will be paid for said merchandise;

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  • Any unjustified payment to suppliers or exporters of the merchandise is detected in their accounting;

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  • It is known, derived from an international certified copy, that the alleged supplier of the merchandise did not carry out the sale operation to the importer or denies having issued the invoice presented by the importer before the Customs Authority or declares that it presents changes that affect the customs value of the merchandise, and

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  • The assumption established in article 151, section VII of the Law is updated. (LA: Art. 151)