How are the "benefits of delay" treated when payment is determined?

How are the “benefits of delay” treated when payment is determined?

There may be financial arrangements between the seller and the buyer that allow the seller to defer payment of the message provided that additional interest charges are added – the value agreement for customs purposes does not include any specific conditions for interest calculation – but the WTO Committee on Value for Customs purposes issued a decision explaining how to proceed in this case According to this decision, interest fees are not considered part of the customs value under the following conditions The possibility of distinguishing interest charges from delay on the price actually paid or payable as the value of the goods

If the agreement between the seller and the buyer is written (submitting the financial arrangements document) 3. The importer shall clarify the following if asked to do so A – that the goods have already been sold at the price that the importer has acknowledged as actually paid or payable B. The interest rate does not exceed the level of similar transactions prevailing in the country in which the financing was provided and the time it was made available Noting that the interest rate could be high if the financing was done with a fluctuating exchange rate. There is a great risk of reciprocity Notes :- 

Application of the previous rules, regardless of who financed it, whether the seller or the bank or a legal or legal person. The previous rules are applied when the customs valuation of the imported goods is followed in a different way to the value of the transaction The terms of the agreement in the contract of sale under the terms (conditions) and the discount shall not be made in the event that the interest rate is unreasonably high (resolution 1/3 issued On the Customs Evaluation Committee of the Organization)

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