A Tariff is an established payment which must be modified only by the entity that establishes its regulation, without further alteration than this and surviving all possible economic changes, the tariff remains as a mandatory payment in the institutions to carry out some procedure. Tariffs are generally common in government institutions or organizations, which are responsible for issuing official documents and permits within an established tariff framework. The origin of this term is established in the markets of the Middle East, where bartering evolved before other civilizations, which produced a whole series of payment platforms and tariffs.

Tariffs, also called rates, are usually used in the fiscal field of the states, understand this application by the superintendency of tax media as a payment control for imports and exports. The dependence on these systems throughout the world has contributed to the development of a complex infrastructure in the boarding areas of cities. The tariff is a tool, since with these the nation debits from the products that are imported and exported a payment for administrative work by the tax system.

The tariffs are not only used as import or export payments, they also support a payment system in the institutions in which personal procedures and documentation are carried out, each person must pay a proportion as a tribute to the institutions that process this. In the case of Venezuela, these tariffs are made in the form of stamps, they are a small adhesive paper which is sealed by the mint and the tax regulatory institution, they have their corresponding price and according to the document they are attached by means of an adhesive . Currently this tax stamp has been supplanted by a different tax which fulfills the same function in a cleaner way, it is the Tax Unit, it is established according to the current exchange control and provides a specific unit of measure for this type of procedures, currently, the Venezuelan tax unit has a cost of 107 Bsf.