Declaración de precio inferior al normal. Cuando en la declaración de despacho para consumo se indique un precio inferior al valor normal de la mercancía, la liquidación total practicada por la aduana se recargará con el veinte por ciento (20%) de la diferencia que resulte entre esta liquidación y la señalada por el interesado.
Decreto 2666 de 1984 →In force
Article 308
Decreto 2666 de 1984 · Por el cual se revisa parcialmente la legislación aduanera
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