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Art. 58.
- (1)
- The amount of the tax on the importation of goods shall be calculated by multiplying the tax base as defined for importation in Art. 31 by the tax rate.
- (2)
- The tax shall be charged by customs authorities in the case of importation of goods.
- (3)
- The charging of the tax and the control of its payment for the importation of goods shall be considered equivalent to the term "collection" for the purpose of enforcing the Customs Law.
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