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 for a non-pecuniary consignment, including gifts, samples or gifts, 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, except when already included, shall be added to the amounts mentioned in items I and II of the caput. 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 international consignment shall be determined by the customs authority, based on:
I - in the price of identical or similar goods originating in or coming from the country of dispatch of the consignment; II - in constant value of catalog or price list issued by a commercial or industrial establishment, abroad, or by its representative in the Country, divulged in printed or electronic means; or
III - in the computerized systems of the RFB, the organs or entities of the Federal Public Administration, responsible for specific controls in foreign trade.