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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 133: CASES IN WHICH A RECONSTRUCTED VALUE IS USED WITH INFORMATION OTHER THAN THAT OF THE PRODUCER

     

    For the purposes of the provisions of article 77, first paragraph of the Law (LA: Art. 77), in order to determine a reconstructed value, the Customs Authority will use information other than that provided by the producer, it must inform the importer, when requested, the source of said information, the data used and the calculations made on the basis of such data, unless it is strictly confidential information.

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