ARTICLE 35: EXPORT PRICE CALCULATION
When an export price cannot be obtained or when, the judgment of the Ministry (LCE: Art. 3) (RLCE: Art. 1), the export price is not reliable because there is a link or compensatory arrangement between the exporter and the importer or a third party, said price may be calculated on the basis of the price at which the imported products are resold for the first time to a independent buyer in the national territory, or if the products were not resold to an independent buyer or were not resold in the same state in which they were imported, on a reasonable basis as determined by the authority.
Mexican Customs Law
Regulations Of The Mexican Customs Law
RGCE 2020
IMMEX Decree
Federal Fiscal Code
Foreign Trade Law
Regulations of Foreign Trade Law
Value Added Tax Law
Regulations of Value Added Tax Law
Federal Duties Law