ARTICLE 50: CALCULATION OF THE EXPORT PRICE WHEN THE EXPORTER AND IMPORTER ARE LINKED

When the exporter and the importer are linked by any of the ways referred to in article 61 of these Regulations (RLCE: Art. 61) or there are compensatory arrangements between the two, the export price may be calculated in accordance with the provisions of article 35 of the Law. (LCE: Art. 35)

In this case, all expenses incurred between export and resale must be deducted, including the payments for taxes and the tariffs in the importing country, as well as profit margins for importation and distribution.