How are the (discounts) treated when determining the customs value?

How are the (discounts) treated when determining the customs value?

That the price paid net and payable shall be taken as a basis for the value of the transaction provided there is no relationship between the seller and the buyer affecting the price The price has not been subject to unacceptable conditions, restrictions or considerations The buyer has actually benefited from the discount in the invoice through the net price paid or payable even if the discount is not available to all buyers with the application of Articles 13 and 17, Submit the approved documents and contracts accepted by the Customs Authority to the effect of such discount The discount rate is consistent with the type and nature of the imported goods and with the prevailing commercial custom

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