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    • III BASE GRAVABLE EN IMPORTACIONES
  • ARTICLE 127: TO BE CONSIDERED AS MERCHANDISE OF THE SAME SPECIES OR CLASS

     

    For the purposes of articles 69, second paragraph, section II (LA: Art. 69) and 75, section I of the Law (LA: Art. 75), merchandise of the same species or class shall be considered those imported from the same country as the merchandise being valued or merchandise imported from other countries belonging to a group or range of merchandise produced by a particular industry or by a sector of the same and that includes identical or similar merchandise.

    In order to determine whether certain merchandise are of the same species or class as the merchandise under valuation, sales made in the national territory from the group or range of restricted merchandise imported from the same species or class, including the merchandise subject to valuation will be examined (RGCE 2022: Regla 1.5.2) and in which regarding the necessary information can be provide.

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