ARTICLE 129: HOW THE TRANSACTION VALUE OF IDENTICAL OR SIMILAR MERCHANDISE SOLD AT A DIFFERENT COMMERCIAL LEVEL MAY BE USED

For the purposes of articles 72, first and second paragraphs (LA: Art. 72) and 73, first and second paragraphs of the Law (LA: Art. 73), as appropriate, the transaction value of identical or similar merchandise sold at a different commercial level and in different quantities, adjusted in each case, may be used to take into account only the quantity or commercial level factors, or both factors.

When there is insufficient information to determine the corresponding adjustments and take into account the differences at the commercial level or quantity, as well as to determine the respective adjustments for transportation, insurance and related expenses referred to in the second and fourth paragraphs of said articles, the customs value of the merchandise may not be determined based on the transaction value of identical or similar merchandise.