ARTICLE 126: INFORMATION TO BE SUBMITTED TO THE CUSTOMS AUTHORITY WHEN SALES EXIST BETWEEN LINKED PEOPLE

For the purposes of article 69, second paragraph, section II of the Law (LA: Art. 69), the information that the importer must provide, at the request of the Customs Authority, may consist of an accounting dictum issued in accordance with the financial information standards of the country of production of the merchandise subject to valuation, as well as the annexes that, where appropriate, must be accompanied, provided that the person issuing the dictum is authorized by the competent authority of that country.