Article 25

The customs value of each good part of the international shipment will correspond to:

• I — purchase price, in the case of goods purchased abroad by the consignee; or
• II — value declared by the sender, in the case of goods received from abroad by the consignee on a non-onerous basis, including gifts, samples or presents, provided that the value is compatible with the prices normally charged for the acquisition of identical or similar goods.

Paragraph 1. In determining the customs value, the cost of transportation and insurance to the place of destination in the country shall be added to the amounts mentioned in items I and II of the caput, except when already included.

Paragraph 2. Where there is no documentation evidencing the purchase price, or where the documentation or the declaration submitted contains an inaccuracy, the customs value of each item of an international consignment shall be determined by the customs authority, based on:

• I — the price of identical or similar goods originating in or coming from the country of dispatch of the consignment;
• II — the value stated in a catalog or price list issued by a commercial or industrial establishment abroad, or by its representative in the country, published in printed or electronic media; or
• III — the computerized systems of the RFB or of the bodies and entities of the Federal Public Administration responsible for specific controls in foreign trade.