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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 130: CASE IN WHICH A PERSON DIFFERENT FROM THE PRODUCER CAN USE THE TRANSACTION VALUE OF IDENTICAL OR SIMILAR MERCHANDISE

     

    For the purposes of articles 72 and 73 of the Law (LA: Art. 72) (LA: Art. 73), the transaction value of identical or similar merchandise produced in the same country may be used by a person different from the one that produced the merchandise being valued, only when there are no identical or similar merchandise produced by the same person.

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