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titulo	ARTICLE 65: INCREASABLE CHARGES TO TRANSACTION VALUE
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contenido	ARTICLE 65: INCREASABLE CHARGES TO TRANSACTION VALUE The transaction value of the imported merchandise will include, in addition to the price paid, the amount of the following charges: The elements mentioned below, to the extent that they are borne by the importer and are not included in the price paid --308-Regla 1.5.2-- for the merchandise: Commissions and brokerage fees, except purchase commissions. --40-Art. 114-- The cost of the containers or packaging that, for customs purposes, is considered to form a whole with the merchandise in question. --40-Art. 115-- Packaging costs, both for labor and materials. Transportation costs, insurance --40-Art. 116-- --40-Art. 117--, and related expenses such as management, loading and unloading that is incurred due to the transport of the merchandise until the assumptions referred to in section I of article 56 of this Law are given. --203-Art. 56-- The value, duly distributed, of the following merchandise and services, provided that the importer, directly or indirectly, has supplied them free or at reduced prices, for use in the production and sale for export of the imported merchandise and in the extent to which said value is not included in the price paid --308-Regla 1.5.2--: Materials, parts and elements, parts and similar items incorporated into imported merchandise. The tools, matrices, molds and similar elements used for the production of imported merchandise. --40-Art. 118-- The materials consumed in the production of imported merchandise. The engineering, creation and improvement works, artistic works, designs, plans and sketches carried out outside the national territory that are necessary for the production of the imported merchandise. --40-Art. 119-- Royalties --610-Art. 15B-- and license fees --40-Art. 120-- related to the merchandise being valued that the importer has to pay directly or indirectly as a condition of sale of said merchandise, to the extent that said royalties and rights are not included in the price paid. --40-Art. 121-- The value of any part of the product of the subsequent sale, transfer or subsequent use of imported merchandise that are reverted directly or indirectly to the seller. --40-Art. 121-- For the determination of the transaction value of the merchandise, the price paid --308-Regla 1.5.2-- will only be increased in accordance with the provisions of this article, based on objective and quantifiable data. --40-Art. 113--
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ARTICLE 65: INCREASABLE CHARGES TO TRANSACTION VALUE

The transaction value of the imported merchandise will include, in addition to the price paid, the amount of the following charges:

The elements mentioned below, to the extent that they are borne by the importer and are not included in the price paid --308-Regla 1.5.2-- for the merchandise:

Commissions and brokerage fees, except purchase commissions. --40-Art. 114--

The cost of the containers or packaging that, for customs purposes, is considered to form a whole with the merchandise in question. --40-Art. 115--

Packaging costs, both for labor and materials.

Transportation costs, insurance --40-Art. 116-- --40-Art. 117--, and related expenses such as management, loading and unloading that is incurred due to the transport of the merchandise until the assumptions referred to in section I of article 56 of this Law are given. --203-Art. 56--

The value, duly distributed, of the following merchandise and services, provided that the importer, directly or indirectly, has supplied them free or at reduced prices, for use in the production and sale for export of the imported merchandise and in the extent to which said value is not included in the price paid --308-Regla 1.5.2--:

Materials, parts and elements, parts and similar items incorporated into imported merchandise.

The tools, matrices, molds and similar elements used for the production of imported merchandise. --40-Art. 118--

The materials consumed in the production of imported merchandise.

The engineering, creation and improvement works, artistic works, designs, plans and sketches carried out outside the national territory that are necessary for the production of the imported merchandise. --40-Art. 119--

Royalties --610-Art. 15B-- and license fees --40-Art. 120-- related to the merchandise being valued that the importer has to pay directly or indirectly as a condition of sale of said merchandise, to the extent that said royalties and rights are not included in the price paid. --40-Art. 121--

The value of any part of the product of the subsequent sale, transfer or subsequent use of imported merchandise that are reverted directly or indirectly to the seller. --40-Art. 121--

For the determination of the transaction value of the merchandise, the price paid --308-Regla 1.5.2-- will only be increased in accordance with the provisions of this article, based on objective and quantifiable data. --40-Art. 113--

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