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titulo	ARTICLE 78A: CASES IN WHICH THE CUSTOMS AUTHORITY CAN REJECT THE DECLARED VALUE
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contenido	ARTICLE 78A: CASES IN WHICH THE CUSTOMS AUTHORITY CAN REJECT THE DECLARED VALUE The customs authority in the exercise of faculties of verification and in the final resolution issued in the terms of the procedures provided for in articles 150 to 153 of this Law --228-Art. 150-- --228-Art. 151-- --228-Art. 152-- --228-Art. 153--, may reject the declared value and determine the customs value of the imported merchandise based on the valuation methods referred to in this Section, in the following cases: When it detects that the importer has incurred in any of the following irregularities: --40-Art. 110-- Failure to keep their accounting, do not maintain or make available to the authority the accounting or part of it, or the documentation that covers foreign trade operations. Oppose the exercise of the faculties of verification of the customs authorities. Omit or alter the records of foreign trade operations. Omit to submit the declaration of the exercise of any contribution until such time as the exercise of the faculties of verification begins and provided that more than one month has elapsed since the expiration date for the submission of the declaration in question. Other irregularities are noticed in their accounting that make it impossible to know their foreign trade operations. Failure to comply with the requirements of the customs authorities to present the documentation and information, proving that the declared value was determined in accordance with the legal provisions within the period granted in the requirement. When the information or documentation presented is false or contains false or inaccurate data or when it is determined that the declared value was not determined in accordance with the provisions of this section. In imports between bond parties --209-Art. 68--, when the importer is required to prove that the bond did not affect the price --209-Art. 69-- and this does not prove that circumstance. When the name, denomination or business name, address of the supplier abroad or fiscal address of the importer, indicated in the customs declaration (pedimento), or in the electronic transmission or in the consolidated notice referred to in articles 36-A, 37- A, section I and 59-A of this Law --201-Art. 36A-- --201-Art. 37A-- --203-Art. 59A--, considering, where appropriate, the corresponding acknowledgment declared, whether false or non-existent or when at the indicated address, the supplier cannot be located abroad or the importer in their fiscal address or when the supplier or importer is found in the case of not located or non-existent. The rejection of the declared value and the determination of the customs value of the merchandise referred to in this article, will also be appropriate in cases in which the merchandise is destined to customs regimes that allow the determination of contributions without their payment.
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ARTICLE 78A: CASES IN WHICH THE CUSTOMS AUTHORITY CAN REJECT THE DECLARED VALUE

The customs authority in the exercise of faculties of verification and in the final resolution issued in the terms of the procedures provided for in articles 150 to 153 of this Law --228-Art. 150-- --228-Art. 151-- --228-Art. 152-- --228-Art. 153--, may reject the declared value and determine the customs value of the imported merchandise based on the valuation methods referred to in this Section, in the following cases:

When it detects that the importer has incurred in any of the following irregularities: --40-Art. 110--

Failure to keep their accounting, do not maintain or make available to the authority the accounting or part of it, or the documentation that covers foreign trade operations.

Oppose the exercise of the faculties of verification of the customs authorities.

Omit or alter the records of foreign trade operations.

Omit to submit the declaration of the exercise of any contribution until such time as the exercise of the faculties of verification begins and provided that more than one month has elapsed since the expiration date for the submission of the declaration in question.

Other irregularities are noticed in their accounting that make it impossible to know their foreign trade operations.

Failure to comply with the requirements of the customs authorities to present the documentation and information, proving that the declared value was determined in accordance with the legal provisions within the period granted in the requirement.

When the information or documentation presented is false or contains false or inaccurate data or when it is determined that the declared value was not determined in accordance with the provisions of this section.

In imports between bond parties --209-Art. 68--, when the importer is required to prove that the bond did not affect the price --209-Art. 69-- and this does not prove that circumstance.

When the name, denomination or business name, address of the supplier abroad or fiscal address of the importer, indicated in the customs declaration (pedimento), or in the electronic transmission or in the consolidated notice referred to in articles 36-A, 37- A, section I and 59-A of this Law --201-Art. 36A-- --201-Art. 37A-- --203-Art. 59A--, considering, where appropriate, the corresponding acknowledgment declared, whether false or non-existent or when at the indicated address, the supplier cannot be located abroad or the importer in their fiscal address or when the supplier or importer is found in the case of not located or non-existent.

The rejection of the declared value and the determination of the customs value of the merchandise referred to in this article, will also be appropriate in cases in which the merchandise is destined to customs regimes that allow the determination of contributions without their payment.

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