ARTICLE 64: TAXABLE BASE OF THE GENERAL IMPORT TAX

The tax base of the general import tax is the customs value of the merchandise, except in cases where the law of the matter establishes another tax base.

The customs value of the merchandise will be the transaction value of the merchandise (RGCE 2022: Apendice 11), except as provided in article 71 of this Law. (RLA: Art. 110)

The transaction value of the merchandise to be imported is understood as the price paid for them, provided that all the circumstances referred to in article 67 of this Law (LA: Art. 67), and that these be sold (RLA: Art. 111) to be exported to national territory by purchase made by the importer, a price that will be adjusted, where appropriate, in accordance with the provisions of article 65 of this Law. (LA: Art. 65)

The price paid (RGCE 2022: Regla 1.5.2) means the total payment that the importer has made or is going to make by the importer directly or indirectly (RLA: Art. 111) (RGCE 2022: Regla 1.5.2) to the seller or for the benefit of the seller.