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    • Reglamento de la Ley Aduanera
    • III CONTRIBUCIONES, CUOTAS COMPENSATORIAS Y DEMÁS REGULACIONES Y RESTRICCIONES NO ARANCELARIAS AL COMERCIO EXTERIOR
    • III BASE GRAVABLE EN IMPORTACIONES
  • ARTICLE 113: APPLICABLE METHODS WHEN DATA IS NOT OBJECTIVE NOR QUANTIFICABLE

     

    For the purposes of article 65 of the Law (LA: Art. 65), in cases where there are no objective and quantifiable data regarding the charges that must be added to the price paid for the imported merchandise, the customs value cannot be determined according to the method established in Article 64 of the Law (LA: Art. 64), the provisions of article 71 of the Law should be applied. (LA: Art. 71)

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