El Ministerio de Hacienda y Crédito Público fijará mensualmente el tipo de cambio con base en el cual deben liquidarse los gravámenes de aduana "ad valórem". El tipo de cambio que fije el citado Ministerio corresponderá al promedio de la cotización en el mercado bancario de Certificados de Cambio durante el mes calendario inmediatamente anterior, de acuerdo con informaciones que para tal efecto suministrará el Superintendente Bancario.
Decreto 444 de 1967 →In force
Article 231
Decreto 444 de 1967 · Sobre régimen de cambios internacionales y de comercio exterior
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