Estudio sobre la valoración aduanera de mercancías utilizando el primer método denominado valor de transacción.

Abstract

In this investigation, an exhaustive analysis of customs valuation agreements such as Agreement VII of the GATT, Decision 571 and Resolution 1684 is carried out; where it is found that customs valuation allows the customs administration to collect tariffs and duties on imports, in addition to the controls that customs has implemented in foreign trade operations. In turn, the customs valuation methods that are established for the determination of the price actually paid or payable are detailed. On this occasion, emphasis will be placed on the first method called transaction value, which is the main one of all methods in the valuation of merchandise subject to import.. Based on the results of the investigation carried out, it is determined that the valuation methods play an important role in determining the tax base for the collection of taxes on merchandise imports made to the country.