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ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 17.26

    • ARTICLE 74: UNIT SALE PRICE VALUE

     

    The unit sale price value (RGCE 2022: Apendice 11), which is determined in the following terms:

  • If the imported merchandise subject to valuation, or other imported merchandise, identical or similar to them, are sold in national territory in the same state in which they are imported, the value determined according to this article will be based on the unit price to be sold in those conditions the greater total amount of imported merchandise, or of other imported merchandise identical or similar to them, at the time of importation of the merchandise subject to valuation, or at an approximate time (LA: Art. 76), to people who are not related to the sellers of the merchandise, with the deductions indicated in article 75 of this Law. (LA: Art. 75)

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  • If the imported merchandise are not sold, nor other imported merchandise identical or similar to them, in the country, in the same state in which they are imported, at the choice of the importer, the value may be determined on the basis of the unit price at which the sell of the largest total amount of imported merchandise, after its transformation, to people of the national territory, who have no connection with the merchandise sellers, taking into account the value added in the transformation (RLA: Art. 131) and the deductions provided for in article 75 of this Law (LA: Art. 75), provided that such sale is made within ninety days from the date of importation.

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    For the purposes of this article, the unit sales price is understood as the price at which the largest number of units in sales are sold to people who are not bonded to the merchandise sellers, at the first commercial level, after the import, to make such sales.

    No sale in national territory should be taken into consideration, in which the buyer had supplied directly or indirectly, free of charge or at a reduced price, any element of those mentioned in section II of article 65 of this Law (LA: Art. 65), which had been used in the production of the imported merchandise or was related to its sale for export.