ARTICLE 132: ELEMENTS THAT INCLUDE THE GENERAL EXPENSES IN THE UNIT SALES PRICE VALUE

For the purposes of article 75, section I of the Law (LA: Art. 75), the general expenses will include the direct and indirect costs of marketing the merchandise and should be considered as a whole with the benefits.

When the amount applied by the importer for general benefits and expenses does not match that corresponding to the sales of merchandise of the same species or class as the merchandise being valued, made by producers of the country of export in operations to national territory, the amount for benefits and general expenses may be determined by the Customs Authority based on information other than that which would have been used by the importer.