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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 81: DETAILS OF THE MERCHANDISE THAT MUST BE STATED IN THE CUSTOMS DECLARATION (PEDIMENTO) WHEN DETERMINING THE CONTRIBUTIONS AND COMPENSATORY FEES

    Importers and exporters, customs agencies or customs agents, when acting on their behalf, will determine the contributions (CFF: Art. 2) and, where appropriate, compensatory fees (LCE: Art. 28), for which they will manifest under protest of telling the truth, in the customs declaration (pedimento) or customs document in question, regarding the merchandise, the following: (RGCE 2022: Regla 3.1.35)

  • Its description, status, and origin.

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  • Its customs value, as well as the valuation method (LA: Art. 71) used and, where appropriate, the existence of links referred to in article 68 of the Law (LA: Art. 68) in the case of importation, or the commercial value in the case of exportation.

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  • Its tariff classification and the commercial identification number.

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  • The amount of contributions caused by the import or export and, where appropriate, the compensatory fees.