What is the order of application of the methods for determining the customs value of goods, provided for in fractions III and IV of this article? ...
What is the order of application of the methods for determining the customs value of goods, provided for in fractions III and IV of this article?
I - The order of application of the methods for determining the customs value of goods, provided for in fractions III and IV of this article, may be reversed at the importer's choice.
II - The value referred to in fraction I of Article 71 of this Law shall be the transaction value of goods identical to those being valued, provided that such goods have been sold for export to the national territory and imported at the same time as or at an approximate time to these latter, sold at the same commercial level and in quantities similar to the goods being valued.
III - The value referred to in fraction II of Article 71 of this Law shall be the transaction value of goods similar to those being valued, provided that such goods have been sold for export to the national territory and imported at the same time as or at an approximate time to these latter, sold at the same commercial level and in quantities similar to the goods being valued.
IV - The value referred to in fraction III of Article 71 of this Law shall be the unit price of identical or similar goods, determined in accordance with the provisions of Article 73 of this Law.
V - The reconstructed value of the imported goods, determined in accordance with the provisions of Article 77 of this Law.
VI - The value determined in accordance with the provisions of Article 78 of this Law.
a) II, III, IV, V, VI, I
b) II, III, IV, I, V, VI
c) II, III, V, IV, VI, I
d) III, IV, V, VI, I, II
I - The order of application of the methods for determining the customs value of goods, provided for in fractions III and IV of this article, may be reversed at the importer's choice.
II - The value referred to in fraction I of Article 71 of this Law shall be the transaction value of goods identical to those being valued, provided that such goods have been sold for export to the national territory and imported at the same time as or at an approximate time to these latter, sold at the same commercial level and in quantities similar to the goods being valued.
III - The value referred to in fraction II of Article 71 of this Law shall be the transaction value of goods similar to those being valued, provided that such goods have been sold for export to the national territory and imported at the same time as or at an approximate time to these latter, sold at the same commercial level and in quantities similar to the goods being valued.
IV - The value referred to in fraction III of Article 71 of this Law shall be the unit price of identical or similar goods, determined in accordance with the provisions of Article 73 of this Law.
V - The reconstructed value of the imported goods, determined in accordance with the provisions of Article 77 of this Law.
VI - The value determined in accordance with the provisions of Article 78 of this Law.
a) II, III, IV, V, VI, I
b) II, III, IV, I, V, VI
c) II, III, V, IV, VI, I
d) III, IV, V, VI, I, II
💡 1 Resposta
Ed 
A ordem de aplicação dos métodos para determinação do valor aduaneiro de mercadorias, previstos nas frações III e IV deste artigo, é a seguinte: a) II, III, IV, V, VI, I
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