RULE 1.5.2: DETERMINATION OF THE CUSTOMS VALUE

For the purposes of determining the customs value of the merchandise, it should consider the provisions of Articles 112 (RLA: Art. 112), 116 (RLA: Art. 116), 122 (RLA: Art. 122) and 127 (RLA: Art. 127) of the Regulations and the price paid referred to in article 64, last paragraph of the Law (LA: Art. 64), which may be carried out by money transfer, letters of credit, negotiable instruments or by any other means.

Law 64 (LA: Art. 64), Regulation 112 (RLA: Art. 112), 116 (RLA: Art. 116), 122 (RLA: Art. 122), 127 (RLA: Art. 127)