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)
Mexican Customs Law
Regulations Of The Mexican Customs Law
RGCE 2020
IMMEX Decree
Federal Fiscal Code
Foreign Trade Law
Regulations of Foreign Trade Law
Value Added Tax Law
Regulations of Value Added Tax Law
Federal Duties Law