"Si del aforo resultare que la tasa correspondiente a la mercancía es mayor que la declarada, o, en el caso de estar gravada la mercancía ad valórem, que el valor real es superior al declarado, después de tenerse en cuenta el 5 por 100 de excedencia permitida, se cobrará un recargo igual al doble de la diferencia de los derechos que han debido cobrarse según la declaración y los que resulten del reconocimiento hecho por la Aduana."
Ley 79 de 1931 →Repealed
Article 307
Derogado
Ley 79 de 1931 · Orgánica de Aduanas
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Repealedamended by decreto 1050/32
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Constitutional history
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