ARTICLE 79: TAXABLE BASE OF THE GENERAL EXPORT TAX

The taxable base of the general export tax is the commercial value of the merchandise at the place of sale (RGCE 2022: Apendice 11), and must be recorded in the digital tax receipt (CFF: Art. 29A) or in the equivalent document and, in the absence, in any other commercial document, not including freight and insurance.

When the customs authorities have elements to assume that the values recorded in the digital tax receipt or equivalent documents, including electronic or digital ones referred to in articles 36-A, sections I, subsection a) and II, subsection a) (LA: Art. 36A) and 59-A of this Law (LA: Art. 59A), they do not constitute the commercial values of the merchandise, they will carry out the conducive verification for the imposition of the sanctions that proceed.