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ARTICLE 66: CONCEPTS NOT INCREASABLE TO THE TRANSACTION VALUE |
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| contenido | ARTICLE 66: CONCEPTS NOT INCREASABLE TO THE TRANSACTION VALUE The transaction value of the imported merchandise will not include the following concepts, provided they are broken down or specified separately from the price paid --308-Regla 1.5.2--: The expenses incurred by the importer on their own account, even when it can be estimated that they benefit the seller, except those for which an adjustment must be made in accordance with the provisions of article 65 of this Law. --209-Art. 65 -- The following expenses, provided they are distinguished from the price paid for the imported merchandise: Construction, installation, build up, assembly, maintenance or technical assistance expenses --40-Art. 122-- made after import in relation to imported merchandise. Transportation, insurance and related expenses such as handling, loading and unloading that is incurred due to the transport of the merchandise, which are made after the assumptions referred to in section I of article 56 of this Law. --203-Art. 56-- Contributions and compensatory quotas applicable in national territory, as a result of the importation or disposal of the merchandise. The importer's payments to the seller by dividends and those other items that are not directly related to the imported merchandise. For the purposes of what is stated in this article, it is considered that they are distinguished from the price paid --308-Regla 1.5.2-- the amounts that are mentioned, are detailed or specified separately from the price paid in the digital tax receipt or in the document equivalent.
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