Article 293. Types of rates of customs charges and procedure for their calculation

Types of rates of customs charges are as follows:

ad valorem rate calculated as a percentage on the customs value of taxable goods;

specific rate assessed a fixed rate per unit of taxable goods;

combined rate that includes ad valorem and specific types of rates of customs charges.

Amount of customs charges for goods that are subject to an ad valorem rate shall be calculated as the product of an ad valorem rate of customs charges and customs value of goods.

Amount of customs charges for goods that are subject to a specific rate shall be calculated as the product of a specific rate of customs charges and amount of goods.

When applying the combined rate as a percentage of the customs value, but not less than the rate of the established amount per unit of taxable goods, the amount of customs charges shall be equal to the largest of the amounts calculated at the ad valorem and specific rates.

When applying the combined rate as a percentage of the customs value plus the rate of the established amount per unit of taxable goods, the amount of customs charges shall be equal to the amount calculated at the ad valorem and specific rates of customs charges.