ARTICLE 60: DETERMINATION OF THE VALUE OF MERCHANDISE LOST THE IN FISCAL PRECINCT

To determine the value of the merchandise at the time of its entry into the fiscal precinct, the value recorded in the invoice or transport document will be used (RGCE 2022: Regla 1.1.11). The report issued by the fiscal precinct must match the number of pieces, volume, description, nature, origin, and other data that allow quantifying the merchandise with what the request indicates. In order to determine which merchandise was lost in a fiscal precinct, the competent authority that knows about the request must appeal the information from the customs where the merchandise has been lost. (LA: Art. 28)