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11 Q: How is the treatment of (discounts) when determining the customs value?

 The net price paid and payable is taken as the basis of the value of the deal, provided

that there is no correlation between the seller and the buyer in an impressive price relationship.

Price may not be subjected to conditions

Or restrictions or considerations are not acceptable.

Be buyer has actually benefited from the discount on the bill through the net price paid or payable even if the discount was not available to all buyers with the application materials (13 and 17).

To provide documents and approved contracts accepted by the Customs Department function on this discount.

Be consistent with the discount rate and the type and nature of the imported goods with the ratio prevailing in commercial practice.




Hot Sailing
68 El. Horia Road  - 8 floor -

      809 Float ,Alexandria - Egypt
 Phone : 01272585254  
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