Customs valuation of imported goods, importance and basic notions for its application
DOI:
https://doi.org/10.21678/forseti.v12i16.1908Keywords:
Customs valuation, Transaction value, Price actually paid or payableAbstract
Customs valuation is the methodology that allows determining the taxable base for the calculation of import taxes and that is based, primarily, on the price actually paid or payable for the imported goods. Its complexity is the cause of different interpretations by both the Customs Authority and importers, which can generate important and substantial contingencies.
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Published
2022-08-02
How to Cite
Guadalupe Báscones, J. (2022). Customs valuation of imported goods, importance and basic notions for its application. Forseti. Law Review, 12(16), 81–91. https://doi.org/10.21678/forseti.v12i16.1908
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