ARTICLE 78-A
The customs authorities may seize the goods if a value of 50% or more was declared at the transaction value of identical or similar goods.
ARTICLES 157 AND 158
In the case of proving the undervaluation, the authorities may retain, destroy, donate, assign or transfer the goods for sale.
ARTICLE 78-A
The customs authority may reject the declared value and impose a commercial value when the importer:
Does not have the accounting or the documentation that warrants its operations.
Opposes actions related to inspection faculties.
Omits or alters records.
Does not submit the tax return accordingly.
Does not meet the requirements to submit the documentation or information that proves the value of the goods.
Document’s are false, inaccurate or have been altered.
Cannot prove that its relationship with the seller did not affect the price.