Error aritmético. Existe error en la operación aritmética cuando: No obstante haberse declarado correctamente los valores que conforman el valor en aduanas de la mercancía, se anota como resultante un valor equivocado. Al aplicar las tarifas respectivas, se anota un valor diferente al que ha debido resultar. Al efectuar cualquier operación aritmética, resulte un valor equivocado que implique un menor valor a pagar por concepto de derechos de aduanas e impuestos correspondientes.
Decreto 390 de 2016 →In force
Article 578
Error Aritmético
Decreto 390 de 2016 · por el cual se establece la regulación aduanera.
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