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ARTICLE 71: OTHER PROCEDURES TO DETERMINE THE TAXABLE BASE |
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| contenido | 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 --233-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 --370-Apendice 11--, which will be applied in successive order and by exclusion: Transaction value of identical merchandise, determined in the terms indicated in article 72 of this Law. --209-Art. 72-- --40-Art. 128-- Transaction value of similar merchandise, determined in accordance with the provisions of article 73 of this Law. --209-Art. 73-- --40-Art. 128-- Value of unit sales price determined in accordance with the provisions of article 74 of this Law. --209-Art. 74-- Rebuilt value of imported merchandise, determined in accordance with the provisions of article 77 of this Law. --209-Art. 77-- Value determined in accordance with the provisions of article 78 of this Law. --209-Art. 78-- 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.
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