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    • Ley Aduanera
    • III CONTRIBUCIONES, CUOTAS COMPENSATORIAS Y DEMÁS REGULACIONES Y RESTRICCIONES NO ARANCELARIAS AL COMERCIO EXTERIOR
    • III BASE GRAVABLE
    • I DEL IMPUESTO GENERAL DE IMPORTACIÓN
  • ARTICLE 75: CONCEPTS THAT ARE SUBTRACTED FROM THE UNIT SALES PRICE

     

    For the purposes of article 74 of this Law (LA: Art. 74), the following concepts will be subtracted:

  • Commissions paid or usually agreed, or supplements for benefits and general expenses (RLA: Art. 132) direct or indirect, usually charged, in relation to sales in national territory, of merchandise imported from the same species or class. (RLA: Art. 127)
  •  

  • The usual expenses of transport, insurance and related expenses such as handling, loading and unloading that are incurred due to the transport of the merchandise, which are made after the assumptions referred to in section I of article 56 are given of this Law (LA: Art. 56), not included in the concept of general expenses of the previous section.
  •  

  • Contributions and compensatory fees paid in national territory, for the importation or sale of the merchandise.
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