DS: Mexico — Customs Valuation of Imports

This summary has been prepared by the Secretariat under its own responsibility. The summary is for general information only and is not intended to affect the rights and obligations of Members.


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Summary of the dispute to date

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Complaint by the European Communities.

On 27 August 1996, the EC requested consultations with Mexico concerning the Mexican Customs Law. The EC claimed that Mexico applies CIF value as the basis of customs valuation of imports originating in non-NAFTA countries, while it applies FOB value for imports originating in NAFTA countries. Violation of GATT Article XXIV:5(b) is alleged.


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