This article establishes the framework for determining the taxable value of Goods and Services. For imported Goods, their value is calculated in line with the provisions of the Unified Customs Law. The Implementing Regulations are tasked with specifying the crucial competition conditions required to ascertain the fair market value for supplies. Furthermore, these Regulations will delineate the terms and conditions for amending the value of a Supply between Related Persons. The Regulations will also provide the methodology for determining the value of a Supply in specific circumstances that are not explicitly addressed within the Agreement.