ARTICLE 71: OTHER PROCEDURES TO DETERMINE THE TAXABLE BASE

When the taxable base of the general import tax cannot be determined according to the transaction value (LA: Art. 200) of the merchandise imported under the terms of article 64 of this Law, or not derived from a purchase and sale for export destined for national territory, shall be determined according to the following methods (RGCE 2022: Apendice 11), which will be applied in successive order and by exclusion:

As an exception to the provisions of the first paragraph of this article, the order of application of the methods for determining the customs value of the merchandise, provided for in sections lll and lV of this article, may be reversed at the importer's option.