ARTICLE 78: LAST RESOURCE CRITERIA TO DETERMINE THE VALUE OF MERCHANDISE
When the value of the imported merchandise cannot be determined according to the methods referred to in articles 64 and 71, sections I, Il, III and lV of this Law --209-Art. 64-- --209-Art. 71-- --370-Apendice 11--, the value shall be determined by applying the methods indicated in said articles, in successive order and by exclusion, with greater flexibility, or in accordance with reasonable criteria and consistent with legal principles and provisions, on the basis of the data available in national territory or the supporting documentation of the operations carried out in the foreign territory.
When the documentation proving the value is false or is altered or in the case of used merchandise, the customs authority may reject the declared value --40-Art. 110-- and determine the commercial value of the merchandise based on the quotation and appraisal practiced by the customs authority.
As an exception to the provisions of the preceding paragraphs, in the case of used vehicles, for the purposes of the provisions of Article 64 of this Law --209-Art. 64--, the taxable base will be the amount that results from applying to the value of a new vehicle, of equivalent characteristics, of the model year corresponding to the fiscal year in which the importation is made, a decrease of 30% for the first year immediate previous, adding a decrease of 10% for each subsequent year, without in any case exceeding 80%.