Through Law No. 10162, a temporary adjustment to the tax base of goods imported by sea for customs purposes is approved to mitigate the container crisis. Therefore, a table of freight values is established, depending on the country or region of origin of the merchandise, which can be declared on import DUAS to determine the CIF value and thus reduce import taxes.

As a result, an importer can choose to document the lower amount between the price paid for the freight and the value of the goods as established by this law.

These values will remain in effect for one year, beginning on March 30, 2022. However, the Executive Power may suspend the statute’s application before the one-year period expires if freight prices in the market do not exceed the temporary relief values.

This Law was published on March 30, 2022, in Scope No. 63 to La Gaceta No. 61 and is in force as of its publication

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