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ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 17.26

    • ARTICLE 70: REQUIREMENTS TO ACCEPT THE TRANSACTION VALUE BETWEEN THE PERSONS BOND

     

    In a sale between bond parties, the transaction value will be accepted when the importer demonstrates that said value closely approximates any of the criteria values indicated below, in effect at the same time or at an approximate time (LA: Art. 76) and has been expressed in the declaration referred to in article 81 of this Law (LA: Art. 81), that there is a bond with the seller of the merchandise and that it did not influence its price: (LA: Art. 69)

  • The transaction value in the sales of identical or similar merchandise made to importers do not bond to the seller, to be exported to national territory.

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  • The customs value of identical or similar merchandise, determined in the terms of article 74 of this Law. (LA: Art. 74)

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  • The customs value of identical or similar merchandise, determined in accordance with the provisions of article 77 of this Law. (LA: Art. 77)

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    In the application of the above criteria, must take into account the differences shown in commercial level and quantity, the elements listed in article 65 of this Law (LA: Art. 65) and the costs that the seller supports in sales to importers not related to it, and that does not support sales to importers with which there is a bond.

    The Ministry shall establish through rules, the criteria according to which it will be determined that one value is very close to another.