How to determine the taxable basis of each operation

In the next article we will talk about the usefulness of the taxable basis for all foreign trade operations and the elements that make up it.

First we need to determine that the taxable basis is the amount on which all taxes are calculated so it is one of the main issues to consider within all foreign trade operations and that it helps us determine the correct calculation of the to contributions to be paid for the legal introduction or extraction of goods into the national territory.


Foundation of the gravable base


Chapter III of the customs law is the legal basis of the taxable basis because it identifies the customs value as the basic amount for the assessment of the general import or export tax and discloses to us the increased costs, calculations or added uses for the calculation of the taxable basis, it is important to note that the Commercial Value of goods is used to determine the General Export Tax by leaving out the increased goods such as freight and insurance.

To correctly determine the taxable basis of any operation it is important to consider the following terms:


Trade Value (VC)

Customs Value (VA)

Increased overseas spending

Expenses in the national territory

Advalorem (ADV)

Customs Processing Right (DTA)

Value Added Tax (VAT)

Compensatory fees (CC)

And other taxes like I.E.P.S.

Gravable base elements


Unless the law indicates a different taxable basis, as a general rule in the sale and provision of services it is made up of the total value of the operation, including all direct expenses of ordinary, extraordinary, or moratorium financing, accessories, hauling, installations, insurance, commissions, guarantees and other additional provisions, even if they are invoiced or agreed separately and even if they are independently not subject to taxation.


In Grupo Griksa we have more than 20 years of experience that support us and help us to offer all kinds of international logistics advice to carry out customs clearances effectively and efficiently. Adapting to the need of each business.


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