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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 119: ENGINEERING, CREATION AND PERFECTION WORK REQUIRED FOR THE PRODUCTION OF AN IMPORTED MERCHANDISE

     

    For the purposes of the provisions of article 65, section II, subsection d) of the Law (LA: Art. 65), the amount to be added will be the value of the purchase or lease of the aforementioned goods or services, when they have been purchased or leased by the importer.

    It will not proceed to make any addition in the case of goods that are in the public domain, except that corresponding to the cost of obtaining copies of them.

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