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      "body": "MÉTODO 6 “ÚLTIMO RECURSO” (ART.7)\n\nEl Acuerdo reconoce que, en ciertos casos, no es posible determinar el valor en aduana de las mercancías conforme con los métodos contenidos en los artículos 1 a 6. \nPor lo que se provee un método de valoración “de último recurso o instancia”. \nSi el valor en aduana de las mercancías importadas no puede determinarse con arreglo a lo dispuesto en los artículos 1 a 6 inclusive, dicho valor se determinará según criterios razonables compatibles con los principios y las disposiciones generales de este Acuerdo y el artículo VII del GATT de 1994, sobre la base de los datos disponibles en el país de importación.\n\nAnálisis del (Art. 7)\n•\tCriterios razonables y flexibles \n•\tEl valor en aduanas debe basarse en valores en aduana previamente aceptados \n•\tAplicación de los artículos 1 a 6 con flexibilidad razonable. \n•\tAplicación en orden jerárquico. \n\nSi los artículos 1 al 6 no pueden ser utilizados se debe utilizar otro método, con excepción de los indicados en el artículo 7.2. \n\nDebe ser congruente con las disposiciones y principios generales del Acuerdo. \n\nValores en aduana previamente aceptados\nSon valores de mercancías idénticas o similares, que la aduana ha investigado y determinado que son valores aceptables y de aplicación oficial, para sustentar el valor en aduana cuando no pueda ser determinado por aplicación del artículo 1. \n\nORDEN DE APLICACIÓN DE LOS MÉTODOS\n\nLos métodos de valoración que deben utilizarse para el artículo 7, son los previstos en los artículos 1 al 6 inclusive.\nAplicando los criterios razonables y compatibles con los principios del Acuerdo, al aplicar el Art.7, cuando sea razonablemente posible, se deberá respetar el orden de prioridad de los métodos (Opinión Consultiva 12.2).\n\nCriterios Prohibidos: \na)\tEl precio de venta en el país de importación de mercancías producidas en dicho país; \nb)\tEl más alto de dos valores posibles; \nc)\tEl precio de mercancías en el mercado nacional del país exportador; \nd)\tUn costo de producción distinto a lo dispuesto en el artículo 6; \ne)\tEl precio de mercancías vendidas para exportación a un país distinto del país de importación; \nf)\tValores en aduana mínimos; \ng)\tvalores arbitrarios o ficticios. \n\n\n\n\nFlexibilidad del Art. 7\n\nLa nota interpretativa al Art.7 dispone la flexibilidad siguiente:\n•\tMercancías idénticas o similares producidas por un país distinto del que se haya exportado la mercancía objeto de valoración.\n•\tEl requisito de 90 días puede ser administrado con flexibilidad.\n•\tPara el caso de mercancías idénticas o similares, se considera la condición de las mercancías importadas en cuanto a depreciación obsolescencia.\n \nResumen:\n\nEl Valor de Transacción es el precio realmente pagado o por pagar el cual es aceptado en el 90% del comercio realizado, y al cual se le suman los ajustes del artículo 8 para conformar el Valor en Aduana.\n\nEl sistema de valoración consta de seis métodos los cuales son aplicados en orden sucesivo.",
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