ARTICULO 4o. Valor de mercancías aprehendidas, abandonadas o decomisadas. Las mercancías aprehendidas, abandonadas o decomisadas por infracción a las normas aduaneras, se valorarán inicialmente aplicando los mismos principios que permiten establecer el valor aduanero en los despachos a consumo. Sin embargo, este valor es independiente de los mínimos que se establezcan para su remate o subasta.
Decreto 1739 de 1991 →In force
Article 4
O
Decreto 1739 de 1991 · por el cual se establece la base imponible para los cobros que efectúa la Dirección General de Aduanas.
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