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| titulo | ARTICLE 118: VALUE OF GOODS PRODUCED BY THE IMPORTER OR BY A LINKED PERSON |
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| contenido | ARTICLE 118: VALUE OF GOODS PRODUCED BY THE IMPORTER OR BY A LINKED PERSON
For the purposes of the provisions of article 65, section II, subsection b) of the Law --209-Art. 65--, when the importer acquires goods from a seller with whom is not linked and pays for them a certain price, said price will be the value of the merchandise. If the goods were produced by the importer or by a linked person to them, the value of the merchandise will be its cost of production. For the purposes of the linkage referred to in this article, the provisions of article 68 of the Law shall apply. --209-Art. 68-- When the importer has previously used said merchandise, regardless of whether it has bought or produced them, an adjustment will be made to reduce the original cost of acquisition or production, in order to take into account their use and determine their value. Once the value of the goods has been determined, the importer may distribute it among the imported merchandise in accordance with any of the following forms of distribution:
The option exercised in accordance with this article will be recorded in the corresponding customs declaration (pedimento), presenting a copy of the acknowledgment that, if applicable, had been submitted to the Customs Authority. |
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