 
  WORLD TRADE  
ORGANIZATION  G/VAL/N/1/MEX/1/Rev.11 
19 August 2004 
 
 (04-3477) 
Committee on Customs Valuation Original:   Spanish 
  
 
NOTIFICATION UNDER ARTICLE 22 OF THE AGREEMENT ON 
IMPLEMENTATION OF ARTICLE VII OF THE GENERAL 
AGREEMENT ON TARIFFS AND TRADE 1994 
 
MEXICO 
 
Revision
 
   The following communication, dated 28 June 2004,  is being circulated at the request of the 
delegation of Mexico. 
 
_______________ 
 
  Pursuant to Article 22 of the Agreement on Implementation of Article VII of the General 
Agreement on Tariffs and Trade 1994, the Permanent Mission of Mexico has the honour to notify 
herewith the relevant sections of  existing national legislation on cu stoms valuation, specifically the 
Customs Law of 15 December 1995 and 31 Decembe r 1996 and its Regulatio ns of 6 July 1996. 
 
                                                     
 
1 In English and French only. G/VAL/N/1/MEX/1/Rev.1 
Page 2  
 
 CUSTOMS LAW 
 
CHAPTER III 
TAXABLE BASE 
SECTION ONE 
GENERAL IMPORT TAX 
 
 ARTICLE 64. The taxable base of the general import tax is the customs value of the goods, except 
where the relevant legislation provides otherwise. 
 
 The customs value of the goods shall be the transaction value of the goods, subject to the 
provisions of Article 71 of this Law.   The transaction value of goods for import shall be understood to mean the price paid for the 
goods, provided that all the requirements of Article 67 of this Law are met and that the goods are sold 
for export to the national territory by way of purchase by the importer.  The price shall be adjusted, where appropriate, according to the te rms of Article 65 of this Law. 
  The price paid shall be understood to mean the to tal payment made or to be made directly or 
indirectly by the importer to or for the benefit of the seller for the imported goods. 
 
ARTICLE 65. The transaction value of imported goods shall include, in addition to the price paid, 
the charges detailed below:  
I. The following, to the extent that  they are incurred by the importer and are not included in the 
price paid for the goods: 
(a) Commissions and brokerage, except buying commissions; 
(b) the cost of containers or packaging which are treated as being one for customs 
purposes with the goods in question; 
(c) the cost of packing, whether for labour or materials; 
(d) transport, insurance and related costs su ch as handling, loading and unloading charges 
associated with the transport of the goods un til the situations referred to in Article 56.I 
of this Law occur. 
 
II. The value, apportioned as appropriate, of th e following goods and services where supplied 
directly or indirectly by the importer free of charge  or at reduced cost for use in the production and 
sale for export of the imported goods, to the extent th at such value is not included in the price paid: 
(a) Materials, components, parts and similar items incorporated in the imported goods; 
(b) tools, dies, moulds and similar items used in the production of the imported goods; 
(c) materials consumed in the production of the imported goods; 
(d) engineering, development, artwork, design work, plans and sketches undertaken 
elsewhere than in the national territory  and necessary for the production of the 
imported goods. 
  G/VAL/N/1/MEX/1/Rev.1 
 Page 3 
 
 
 III. Royalties and licence fees related to the goods be ing valued that the importer is required to 
pay, directly or indirectly, as a condition of sale of the goods being valued, to the extent that such royalties and fees are not included in the price paid.  IV. The value of any part of the proceeds of any subsequent disposition, disposal or use of the 
imported goods that accrues directly  or indirectly to the seller. 
  No additions shall be made to the price paid  in determining the transaction value of the goods 
except as provided for in this Article, on the basis of objective and quantifiable data.  
ARTICLE 66. The transaction value of the imported goods shall not include the following elements, 
where broken down or specified as being distinct from the price paid:  I. Costs incurred on the importer's own account, ev en where they can be assumed to benefit the 
seller, other than those for which an adjustment is  required in accordance with Article 65 of this Law. 
 
II. The following, where distinguished from the price paid for the imported goods: 
 
(a) Post-importation construction, installation, erection, assembly, maintenance or 
technical assistance costs relating to the imported goods; 
 
(b) transport, insurance and related costs su ch as handling, loading and unloading charges 
associated with the transport of the goods, incurred after the situations specified in 
Article 56.I of this Law occur; 
 
(c) duties and countervailing duties applicable in the national territory as a result of the 
import or disposition of the goods. 
 III. The flow of dividends from the importer to the seller and other payments that do not directly 
relate to the imported goods.   For the purposes of this Article, there shall be c onsidered to be a distinction between the price 
paid and the amounts mentioned, detailed or specifi ed as being distinct from the price paid in the 
commercial invoice or other commercial documents.  ARTICLE 67.   For the purposes of Article 64 of this Law,  the customs value shall be the transaction 
value, provided: 
 
I. That there are no restrictions as to the disposition or use of the goods by the importer other 
than those which:  
(a) Are imposed or required by legal provisi ons in force in the national territory; 
 
(b) limit the geographical area in which the goods may subsequently be sold; 
 
(c) do not affect the value of the goods. 
 II. That the sale for export to the national territory or the price of the goods is not subject to some 
condition or consideration for which a value cannot be determined with respect to the goods being 
valued.  G/VAL/N/1/MEX/1/Rev.1 
Page 4  
 
 III. That no part of the proceeds of any subsequent  disposition, disposal or use of the goods by the 
importer will accrue directly or indirectly to th e seller, except in the amount of the adjustment 
provided for in Article 65.IV of this Law.  IV. That there is no relationship between the impor ter and the seller, or where the importer and 
the seller are related, that the relationshi p did not influence the transaction value. 
  Where none of the above criteria is met, the taxable base of the general import tax shall be 
determined as established in Article 71 of this Law.  
ARTICLE 68.  For the purposes of this Law, persons shall be deemed to be related if: 
 I. They are directors or officers of one another's businesses; 
 II. they are legally recognized partners in business; 
 
III. they are employer and employee; 
 IV. any person directly or indirectly owns, contro ls or holds 5 per cent or more of the stock, 
capital inflow or shares in circulation, with the relevant voting rights;  
V. one of them directly or indirectly controls the other; 
 VI. both of them are directly or indirectly controlled by a third person; 
 VII. together they directly or indirectly control a third person;  or 
 
VIII.  they are members of the same family. 
 ARTICLE 69.   In a sale between related persons, the circumstances surrounding the sale shall be 
examined and the transaction value shall be accepte d where the relationship did not influence the 
price.  For the purposes of this Article, it shall be deemed that the relationship did influence the price 
where it is shown that: 
 I. The price was settled in a manner consistent w ith the normal pricing practices of the industry 
in question or with the way in which the seller settle s prices for sales to buyers who are not related to 
the seller. 
 
II. The price is adequate to ensure recovery of all costs plus a profit which is representative of 
the firm's overall profit realized over a representative period of time in sales of goods of the same class or kind.  ARTICLE 70.   In a sale between related persons, the transaction value shall be accepted where the 
importer demonstrates that such value closely approxi mates to one of the following test values, valid 
at or at about the same time and recorded in the d eclaration referred to in Article 81 of this Law, and 
that there is a relationship with the seller of the go ods but that this did not influence the price of the 
goods:  
I. The transaction value in sales to importers not related to the seller of identical or similar 
goods for export to the national territory.  II. The customs value of identical or similar goods, determined according to the provisions of 
Article 74 of this Law.  G/VAL/N/1/MEX/1/Rev.1 
 Page 5 
 
 
  
III. The customs value of identical or similar goods, determined according to the provisions of 
Article 77 of this Law.   In applying the foregoing tests, account sh all be taken of demonstrated differences in 
commercial levels, quantity levels, the elements listed  in Article 65 of this Law, and costs incurred by 
the seller in sales in which the seller and the importe r are not related that are not incurred by the seller 
in sales in which the seller and the importer are related.   The Ministry shall lay down rules establishing th e tests for determining that a value closely 
approximates to another. 
 ARTICLE 71.   Where the taxable base of the general impor t tax cannot be determined on the basis of 
the transaction value of the imported goods under the terms of Article 64 of this Law, or does not 
derive from a sale or purchase for export to the nationa l territory, it shall be determined according to 
the following methods, applied in se quential order and by elimination: 
 I. Transaction value of identical goods, determined according to the provisions of Article 72 of 
this Law.  II. Transaction value of similar goods, determined according to the provisions of Article 73 of 
this Law. 
 III. Unit selling price, determined according to th e provisions of Article 74 of this Law. 
 IV. Computed value of the imported goods, determin ed according to the provisions of Article 77 
of this Law. 
 V. Value determined according to the pr ovisions of Article 78 of this Law. 
  As an exception to the provisions of the first pa ragraph of this Article, the order of application 
of the methods for determining the customs value of  the goods, as laid down in sections III and IV of 
this Article, may be reversed by the importer.  
 ARTICLE 72.   The value referred to in Article 71.I of this Law shall be the transaction value of 
goods identical to those being valued, where such go ods were sold for export to the national territory 
and imported at or at about the same time as th e goods in question, and were sold at the same 
commercial level and in amounts similar to those of the goods being valued. 
  Where no such sale is found, the transaction value of identical goods sold at a different commercial level or in different quantities, adjusted to take account of differences attributable to 
commercial level or quantity, shall be used, wh ere such adjustment is made on the basis of 
demonstrated evidence which establishes the reasona bleness and accuracy of the adjustment, whether 
the adjustment leads to an increas e or a decrease in the value.  
  If, in applying this Article, more than one transaction value of identical goods is found, the 
lowest such value shall be used.  
 In applying the transaction value of goods identi cal to those being valued, an adjustment shall 
be made to take account of significant differen ces in the costs and charges referred to in 
Article 65.I(d) of this Law between the imported goods and the identical goods in question arising 
from differences in distances and modes of transport.  G/VAL/N/1/MEX/1/Rev.1 
Page 6  
 
  Identical goods shall be understood to mean goods  which are produced in the same country as 
the goods being valued and which are the same in all respects, including physical characteristics, 
quality, trademark and reputation.  Minor diffe rences in appearance shall not preclude goods 
otherwise conforming to the provisions in this  paragraph from being regarded as identical. 
 
 Goods that incorporate or reflect, as the case may be, any of the elements specified in 
Article 65.II(d) of this Law, for which none of th e relevant adjustments has been made because the 
work relating to those elements wa s performed in the national territory , shall not be considered to be 
identical goods.  
 The values of goods identical to imported goods  whose values have been modified by the 
importer or the customs authorities shall not be ta ken into account, except where such modifications 
have also been included.  ARTICLE 73.   The value referred to in Article 71.II of this Law shall be the transaction value of 
goods similar to those being valued, where such goods  were sold for export to the national territory 
and imported at or at about the same time as th e goods in question, and were sold at the same 
commercial level and in amounts similar to those of the goods being valued. 
  Where no such sale is found, the transaction value of similar goods sold at a different commercial level or in different quantities, adjusted to take account of differences attributable to 
commercial level or quantity, shall be used, wh ere such adjustment is made on the basis of 
demonstrated evidence which clearly establishes th e reasonableness and accuracy of the adjustment, 
whether the adjustment leads to an increase or a decrease in the value. 
  If, in applying this Article, more than one  transaction value of similar goods is found, the 
lowest such value shall be used. 
  In applying the transaction value of goods simila r to those being valued, an adjustment shall 
be made to take account of significant differen ces in the costs and charges referred to in 
Article 65.I(d) of this Law between the imported goods and the similar goods in question arising from 
differences in distances and modes of transport. 
 
 Similar goods shall be understood to mean goods  which are produced in the same country as 
the goods being valued and which although not alike in  all respects, have similar characteristics and 
component materials which enable them to perform  the same functions and to be commercially 
interchangeable.  The quality of the goods, their reputation and the existence of a trademark are 
among the factors to be considered in determining whether goods are similar. 
  Goods that incorporate or reflect, as the case may be, any of the elements specified in 
Article 65.II(d) of this Law, for which none of th e relevant adjustments has been made because the 
work relating to those elements wa s performed in the national territory , shall not be considered to be 
similar goods. 
 
 The values of goods similar to imported goods whose values have been modified by the importer or the customs authorities shall not be ta ken into account, except where such modifications 
have also been included.  
ARTICLE 74.   The unit selling price shall be understood to mean the price determined as follows: 
 I. If the imported goods being valued or identical  or similar imported goods are sold in the 
national territory in the condition as imported, the va lue determined according to this Article shall be 
based on the unit price at which the imported goods or identical or similar imported goods are so sold  G/VAL/N/1/MEX/1/Rev.1 
 Page 7 
 
 
 in the greatest aggregate quantity, at or at about the time of the importation of the goods being valued, 
to persons who are not related to the sellers of th e goods, subject to the deductions provided for in 
Article 75 of this Law.  II. If neither the imported goods nor identical or similar imported goods are sold in the country 
in the condition as imported, the value may, if the importer so chooses, be based on the unit price at 
which the imported goods, after processing, are sold in the greatest aggregate quantity to persons in 
the national territory who are not related to the se llers of the goods, allowance being made for the 
value added by such processing and the deductions speci fied in Article 75 of this Law, provided that 
the sale takes place within 90 days of the date of importation. 
 
 For the purposes of this Article, the unit selling price shall be understood to mean the price at 
which the greatest number of units is sold in sales to  persons who are not related to the sellers of the 
goods at the first commercial level after im portation at which such sales take place. 
 
 No account shall be taken of any sale in the na tional territory in which the buyer has supplied, 
directly or indirectly, free of charge or at reduced cost for use in the production, or in connection with the sale for export, of the imported goods any of the elements specified in Article 65.II of this Law. 
 ARTICLE 75.   For the purposes of Article 74 of this  Law, the following shall be deducted: 
 
I. The commissions usually paid or agreed to be paid or the additions usually made, directly or 
indirectly, for profit and general expenses in connection with sales in the national territory of 
imported goods of the same class or kind.  II. The usual costs of transport and insurance and related costs such as handling loading and 
unloading charges associated with the transport of th e goods, incurred after the situations specified in 
Article 56.I of this Law occur and not included in the general expenses referred to in the preceding 
paragraph.  III. Duties and countervailing duties paid in the nati onal territory as a result of the import or sale 
of the goods. 
 
ARTICLE 76.   For the purposes of Articles 70, 72, 73 and 74 of this Law, the term "at about the 
same time" covers a period not exceeding 90 days pr ior or subsequent to the importation of the goods 
being valued.  
ARTICLE 77.   Computed value shall be understood to me an the value resulting from the sum of the 
following:  I. The cost or value of materials and manufacturing or other processing employed in producing 
the imported goods, determined on the basis of the commercial accounts of the producer, where such 
accounts are consistent with the generally accepted ac counting principles applied in the country where 
the goods are produced. 
  The cost or value referred to in this provis ion of the Article shall comprise the following: 
  (a) The cost and expenses referred to in Article 65.I(b) and (c) of this Law;  
 
(b) the value, apportioned as appropriate, of  the goods and services referred to in 
Article 65.II(a) to (c) of this Law, where supplied directly or indirectly by the importer for use in producing the imported goods; 
 G/VAL/N/1/MEX/1/Rev.1 
Page 8  
 
 (c) the value, apportioned as appropriate, of th e work referred to in Article 65.II(d) of 
this Law, to the extent that the latter is charged to the producer. 
 II. An overall amount for profit and general expenses equal to that usually reflected in sales of 
goods of the same class or kind as the goods being va lued which are made by producers in the country 
of exportation for export to the national territory. 
  The general expenses referred to in this provisi on of the Article shall include the direct and 
indirect costs of producing and selling the goods for export other than those specified in the preceding 
provision. 
 
III. The costs referred to in Article 65.I(d) of this Law. 
  For the purposes of this Article, goods of the same class or kind shall be understood to mean goods which fall within a group or range of good s produced by a particular industry or industry 
sector. 
 ARTICLE 78.   Where the value of the imported goods cannot be determined according to the 
methods referred to in Articles 64 and 71.I, II, III and IV of this Law, the value shall be determined by 
applying the methods set forth in these Articles in sequential order and by el imination, with added 
flexibility, using reasonable means c onsistent with the relevant prin ciples and legal provisions, on the 
basis of data available in the national territory. 
 ARTICLE 78-A.   In the final decision issued pursuant to the procedures in Articles 150 to 153 of this 
Law, the customs authorities may reject the decl ared value and determine the customs value of 
imported goods on the basis of the valuation me thods referred to in this Section where: 
 
I. It is found that the importer has committed any of the following irregularities: 
 
(a) Fails to keep accounts, fails to retain or to  make available to the authorities all or part 
of the accounts or the documents re lating to foreign trade transactions; 
 
(b) prevents the customs authorities from performing their task of verification; 
 
(c) fails to register foreign trade transactions or modifies them; 
 
(d) fails to declare the applicability of an y duty until such time as the verification 
procedure begins, where more than one mont h has elapsed after the date on which the 
declaration should have been presented; 
 
(e) the accounts show other irregularities that prevent an understanding of the importer's 
foreign trade transactions; 
 
(f) fails to meet the requirement to present the customs authorities with the 
documentation and information attesting that  the value declared was determined in 
accordance with the relevant legal provisi ons, within the time-limit granted for 
fulfilling that requirement. 
 
II. The information or documentation presented is fals e or contains false or inaccurate data or it 
is found that the declared value was not determined in  conformity with the provisions of this Section. 
 III. Concerning imports between related persons, the importer has failed to prove that the 
relationship has not affected the price.  G/VAL/N/1/MEX/1/Rev.1 
 Page 9 
 
 
  
ARTICLE 78-B.   Importers may seek clarification from the customs authorities concerning the 
valuation method or the elements used to determine the customs value of the goods. 
  The request shall be submitted prior to the import of the goods, in compliance with the 
requirements of the Federal Tax Code, and contai n all the information and documentation necessary 
for the customs authorities to issue the decision. 
  If the above requirements are not satisfied or  further data or documents are needed, the 
authorities may require the party concerned to ma ke good the omission or to supply the additional 
information or documents within a period of 30 da ys.  If the party fails to meet that requirement 
within the prescribed deadlin e, the request shall be deemed not to have been made. 
  Decisions shall be issued within a period not  exceeding four months.  Upon expiry of the 
deadline without any decision being notified, the inte rested party may consider that the authorities' 
decision was negative and either appeal against it at  any subsequent moment in time, as long as no 
decision is forthcoming, or await the decision.  Wher e the interested party is required to make good an 
omission or provide the elements necessary for a decision, the above term shall commence once that 
requirement has been fulfilled.   The decision shall apply to post- notification imports made in the course of the relevant fiscal 
year, insofar as there is no change in the issues of  fact and law underpinning the decision, the decision 
is not revoked or amended, and th e party concerned has not misrepresented or omitted any facts or 
circumstances on which the decision was based.   Notwithstanding the above, the method or elemen ts determined in the decision may apply to 
pre-notification imports made during the fiscal year in which the decision was issued, according to the 
terms and conditions laid down ther ein, where no verification procedure has been initiated in respect 
of the transactions concerned.  ARTICLE 78-C.   Facts that have become known as a result of verification by the customs 
authorities, noted in the files or documents co mpiled by the authorities or in their possession, 
information available in the national territory on th e customs value of identical or similar goods or 
goods of the same class or kind, and any data provid ed by other authorities, third parties or foreign 
authorities may be used to substantiate decisions  determining the customs value of the imported 
goods, as well as to proceed with the preventive seizu re of goods, pursuant to Article 151.VII of this 
Law. 
 
 Information relating to the identity of third pa rties that import or have imported identical or 
similar goods or goods of the same class or kind, th e customs value of which is used to determine the 
value of goods subject to a decision, and any confiden tial information about these imports that is used 
to substantiate the decision, may be disclosed only in the courts where the act of authority is being 
challenged. 
 
 The provisions of the preceding paragraph notwith standing, the interested party may appoint a 
maximum of two representatives for the purposes of accessing the confidential information provided by or obtained from third parties on the customs va lue of imported identical or similar goods or goods 
of the same class or kind, pursuant to Articles 46 and 48 of the Federal Tax Code. 
 
 G/VAL/N/1/MEX/1/Rev.1 
Page 10  
 
 CUSTOMS LAW 
 
TITLE SIX 
POWERS OF THE FEDERAL EXECUTIVE AND TAX AUTHORITIES 
SINGLE CHAPTER 
 
ARTICLE 144.   The Ministry shall exercise the following powers, in addition to those conferred 
upon it by the Federal Tax Code and other laws:  
... 
 
XII. Correct and determine the customs value of goods declared in the import declaration or 
any other document as may be authorized by the Ministry to that effect, using the appropriate valuation method as provided for in Title III, Ch apter III, Section One of this Law, where the 
importer has failed to determine the value correc tly according to the terms of said Section or 
to provide, upon request, the elements taken into  account for determining such value, or has 
determined the value on the basis of false or inaccurate documentation or information. 
 
... 
  G/VAL/N/1/MEX/1/Rev.1 
 Page 11 
 
 
 CUSTOMS LAW  
REGULATIONS 
 
Chapter III 
 
Taxable base for imports 
 
 Article 98.  For the purposes of Article 64.3 of the Law, there shall be considered to be no sale of 
goods for export to the national territory by way of purchasing by the importer where the goods are 
imported under a leasing contract, including leasing with an option to purchase. 
 Article 99.   For the purposes of Article 65 of the Law,  in the absence of objective and quantifiable 
data relating to the charges to be added to th e price paid, the customs value cannot determined 
according to the method established in Article 64 of the Law and Article 71 of the Law shall apply. 
 
Article 100.   For the purposes of Article 65.I(a) of the Law, the following definitions shall apply: 
 I. Commission:  sales commission paid directly or indirectly to an agent acting on behalf of the 
seller for services provided to the latter in the sale of the goods being valued. 
 
II. Brokerage:  fees paid to a third party for services as an intermediary in the purchase or sale of 
the goods being valued. 
 III. Buying commission:  fees paid by an importe r to the importer's agent for the service of 
representing the importer abroad in th e purchase of the goods being valued. 
 
Article 101.   For the purposes of Article 65.I(b) of the Law, containers or packaging shall be treated 
as being one with the goods when imported and classified together with the goods, are of the type customarily sold with the goods, and are unlikely to be used twice or more.  Article 102.   For the purposes of Article 65.I(d) of the Law, the importer may determine a provisional 
customs value where an annual comp rehensive transport insurance policy has been taken out and the 
importer is unable to determine the amount for insura nce to be added to the price paid for the goods 
for each transaction, provided that th e following requirements are fulfilled: 
 I. For insurance, the importer shall increase the pr ice paid for the goods by the amount that 
results from applying to the price the figure obtained by dividing the total cost of insurance 
over the immediately preceding year by the value of insured goods imported over the course of that same year. 
  Where a taxpayer begins to engage in impor t activities, or has failed, in the immediately 
preceding year, to take out a comprehensive in surance policy and consequently has no data 
relating to the preceding year, the price paid for the goods shall be increased, for insurance, 
by the amount that results from applying to the price the figure obtained by dividing the total cost of insurance at the time of importation by  the value of estimated imports within the 
period of insurance coverage. 
 
II. The import declaration shall be amended to in clude the rectified customs value of the goods, 
determined on a provisional basis, and submitte d in the form of additional declarations 
indicating the amounts for insurance actually  corresponding to the goods, and the revised 
duties and charges resulting from the final determ ination of the customs value shall be paid, 
in conformity with Article 89 of th e Law and with the Federal Tax Code. G/VAL/N/1/MEX/1/Rev.1 
Page 12  
 
  
III. The additional declarations shall be submitted within the month following the expiry of the 
comprehensive transport insurance coverage. 
  If the declarations are not submitted within th e above timeframe, cust oms values declared on 
a provisional basis shall be deemed to be definitive for all legal purposes. 
 Article 103.   Parties exercising the option provided for in  Article 102 of these Regulations shall notify 
the customs authorities in the official  format approved by the Ministry. 
 
 In such cases, a copy of the po licy referred to in the preceding Ar ticle shall be attached to the 
relevant import declaration in addition to the doc uments specified in Article 36.I of the Law. 
 Article 104.   For the purposes of Article 65.II(b) of the Law, if the importer acquires the goods from a 
seller not related to the importer at a given price, that price shall constitute the value of the goods.  If 
the goods were produced by the importer or by a pers on related to the importer, their value shall be 
the cost of producing them.  If the goods were produced  by the importer or by a person related to the 
importer, their value shall be the cost of producin g them.  If the goods had been previously used by 
the importer, regardless of whether they had been ac quired or produced by such importer, the original 
cost of acquisition or production sha ll be adjusted downward to reflect their use in order to arrive at 
the value of the goods. 
 
 Once the value of the goods has been determined, the importer may apportion such value to the imported goods according to any of th e following methods of apportionment: 
 I. By increasing the total value of the goods  at the time of the first shipment. 
 
II. By apportioning the value over the number of units produced up to the time of the first 
shipment. 
 III. By apportioning the value over the entire anticip ated production, where contracts or firm 
commitments exist for such production, and in forming the customs authorities in writing of 
the exercise of such option. 
  The option selected according to this Article sh all be indicated in the import declaration, to 
which, where appropriate, a copy of the written document to the competent authorities shall be attached. 
 
Article 105.   For the purposes of Article 65.II(d) of the La w, the addition shall be the cost of the 
purchase or lease of the goods or services in questi on, where these were purchased or leased by the 
importer.   No addition shall be made for goods available in the public domain, other than the cost of 
obtaining copies of them. 
 Article 106.  For the purposes of Article 65.III of the Law,  the charges for the right to reproduce the 
imported goods in the national territory shall not  be added to the price paid for such goods. 
 
Article 107.   Where the charges referred to in Article 65. III and IV of the Law are to be added to the 
price paid and the amount of such charges cannot be  determined at the time of import, the importer 
may apply the transaction value method, provided th at the importer has estimated the approximate 
amount of the charges and provisiona lly determined the taxable base. 
  G/VAL/N/1/MEX/1/Rev.1 
 Page 13 
 
 
  Where it is possible to determine the charges referred to in the preceding paragraph and the 
amounts differ from those estimated, the importer sha ll file a corrigendum to the import declaration, 
rectifying the taxable base and settling the revised du ties as well as the charges payable as of the date 
on which the duties were collected, in conformity wi th Article 89 of the Law and with the Federal Tax 
Code. 
 
 If after one year following the date of submission of the import declaration it has been impossible to determine the amount of the charges re ferred to in Article 65.III and IV of the Law, the 
importer shall rectify the customs value of the goo ds determined on a provisional basis, using the 
appropriate valuation method provided for in Article 71 of the Law.  If the additional declarations are 
not submitted within the prescribed timeframe, custom s values declared on a provisional basis shall be 
deemed to be definitive for all legal purposes.   The provisions of this Article shall apply onl y where the importer has satisfied the obligation 
laid down in Article 59.1 of the Law, subject to  the provisions of Article  69 of these Regulations. 
 
Article 108.   For the purposes of Article 67 of the Law, where the value of the condition or 
consideration is known and related to the imported goods, such va lue shall form part of the price 
actually paid or payable. 
 
Article 109.   For the purposes of Article 68.II of the Law, persons who are associated in business with 
one another in that one is the sole agent, sole di stributor or sole concessionaire, however described, of 
the other shall be deemed to be rela ted only if they fall within any of the criteria laid down in the other 
provisions of this Article.  Article 110.   For the purposes of Article 68.VIII of the Law, members of the same family are 
considered to be related where a civil law relatio nship exists:  by legal or natural consanguinity 
without any restriction in degree in the direct line, or in the collateral or transverse line within the 
fourth degree;  by affinity in the direct line, or in the transverse line to the second degree;  and 
between spouses. 
 
Article 111.   For the purposes of Article 71.I and II of the Law, where a shipment contains goods to 
be valued according to the transaction value method and other identical or similar goods for which no 
sale has been found and are consequently not incl uded in the invoice, the latter may be valued 
according to the transaction value method for iden tical goods or the transaction value method for 
similar goods, as the case may be, using the customs value of the former.  
Article 112.   For the purposes of Articles 72 and 73 of th e Law, where information is insufficient to 
make the relevant adjustments and take into acc ount differences in commercial level or quantity and 
make the adjustments in respect of transport, insura nce and related costs referred to in paragraphs 2 
and 4 of the above Articles, the customs value of th e goods may not be determined on the basis of the 
transaction value of identical or similar goods.  
Article 113.   For the purposes of Articles 72 and 73 of th e Law, the transaction value of identical or 
similar goods produced in the same country, by a pe rson other than the producer of the goods being 
valued, may be used only where there are no identical  or similar goods produced by the same person. 
 Article 114.  The customs value of imported goods may not be determined according to the 
provisions of Article 74.II of the Law where the value added by processing cannot be determined on 
the basis of objective and quantifiable data  reflecting the cost of the transaction. 
 Article 115.  For the purposes of Article 75.I of this Law, general expenses, which comprise the direct 
and indirect costs of marketing the goods, and profit shall be taken as a whole. G/VAL/N/1/MEX/1/Rev.1 
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 Where the amount applied by the importer for pr ofit and general expenses is inconsistent with 
that obtained in sales of goods of the same class or kind as the goods being valued which are made by producers in the country of exportation for export to  the national territory, the amount for profit and 
general expenses may be determined on the basis of information other than that used by the importer. 
 
Article 116.  For the purposes of the first paragraph of Article 77 of the Law, where the customs 
authorities use information other than that supplied by  the producer in order to determine a computed 
value, they shall inform the importer, if the latter so requests, of the source of such information, the 
data used and the calculations based upon such da ta, except where the information in question is 
strictly confidential. 
 
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