ARTICLE 80: DETERMINATION OF TAXES TO FOREIGN TRADE

Taxes on foreign trade (LA: Art. 51) will be determined by applying to the taxable base determined in the terms of the First Sections (LA: Art. 64) and Second (LA: Art. 79) of Chapter lll of this Title, respectively, the corresponding quota according to the tariff classification of the merchandise. (RGCE 2022: Regla 1.9.18)