ARTICULO 3o. La base imponible para determinar el monto del gravamen establecido por el presente Decreto, será el valor que fije la Aduana con base en la factura presentada por el declarante. Si éste no presenta factura, la Aduana utilizará la lista de precios de referencia que determine el Director General de Aduanas.
Decreto 1742 de 1991 →In force
Article 3
O
Decreto 1742 de 1991 · por el cual se establece un procedimiento especial para la determinación y pago de los derechos e impuestos vigentes que se apliquen a los equipajes.
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