Customs value of goods in Mexico

After World War II, the need arose to establish a new trade order through a supranational organization that would promote equitable trade between nations, establishing clear rules for the correct payment of customs duties, through a taxable base for imports and exports that would include all costs incurred outside the importing country. Thus, the General Agreement on Tariffs and Trade, known by its acronym in English as GATT, in its Article VII, established the normative principles of an international system to determine the customs value.