ARTICLE 31: CONCEPT OF NORMAL VALUE
The normal value of merchandise exported to Mexico is the comparable price of identical or similar merchandise destined for the national market of the country of origin in the course of normal commercial operations.
However, when sales of an identical or similar merchandise are not made in the country of origin, or when such sales do not allow a valid comparison (RLCE: Art. 42), shall be considered as normal value:The comparable price of identical or similar merchandise exported from the country of origin to a third world country in the course of normal commercial operations (RLCE: Art. 51). This price should be the highest, provided it is a representative price, or
The value reconstructed in the country of origin that will be obtained from the sum of the cost of production, general expenses and a reasonable profit, which must correspond to normal commercial operations in the country of origin. (RLCE: Art. 46)