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What is the sales commission? Can it be added to the price actually paid or payable?

A sales commission is the amount charged by a particular person from the seller for the provision of services to the seller in connection with the completion of the sale – for example, obtaining purchase orders, making arrangements for storage and delivery of goods and selling at the highest prices … etc. The decision to add to the price paid or not add is determined by The method of paying this commission is as follows If the sales commission is paid from the seller to the agent directly, the price is not adjusted as it is originally added to the price paid If the seller releases an invoice to the importer without including the amount of the commission. The examination of the documents proved that the importer paid the commission amount to the sales agent with a separate invoice, Sale to the price actually paid

The seller shall release the invoice to the sales agent for the total value of the goods including the commission amount without specifying the commission amount. The selling agent will issue a new invoice as follows: An invoice for the importer with the total value of the goods without specifying the amount of the commission and thus not being settled An invoice for the importer with the value of the goods only, and an independent invoice with the commission value, and thus the settlement is added by adding the commission value to the value of the goods

Will the travel and residence expenses of the importer abroad to agree on the transaction be added to the price?

No – Travel and accommodation expenses are considered as actions that are not related to the sale process and are not added to the price paid or payable


What is the purchase commission and can I add it to the price actually paid?

عمولة الشراء :- هي عبارة عن المبالغ التي يدفعها المستورد إلى أحد الأشخاص والذي يعتبر وكيل الشراء للمستورد ، وهو شخص يعمل لحساب المشترى ويقدم له العديد من الخدمات منها البحث عن الموردين ، تجميع العينات ، الحصول على اقل الأسعار ، بالقيام بإنهاء إجراءات النقل والتأمين والتخزين وغيرها
عمولة الشراء : لا تضاف إلى السعر المدفوع فعلاً أو القابل للدفع عن البضـائع محـل التقييم ، حيث أن هذا المبلغ يعتبر أجراً يقوم بدفعه المستورد إلى وكيله للشراء ولا يعتبر جـزءاً من ثمـن البضائـع المستوردة

What do the terms (settlements) mean under Article 8 of the Convention and what are their types and conditions?

First: Types of adjustments Adjustments are those elements that are added to the value and are not included in the price actually paid or payable According to Article (8) of the Agreement, the settlements are divided Optional adjustments: – The adjustments in paragraph 8.2, which mean the adjustments by which States have the freedom to provide in their legislation the addition or exclusion of certain elements to the customs value (ie, insurance, unloading, handling). In accordance with Egyptian legislation, The value to be recognized as a value for customs purposes is the value DEQ, which must include handling, insurance and discharge o Compulsory settlements § Commission and brokerage except purchase commission § Cost of containers and containers § Cost of packing (in terms of cost of materials and labor cost) o Assistance   

Means contributions from the goods and services provided by the importer to the producer for use in the production of imported goods § Materials, components and parts § Tools, tools and molds § Materials consumed in the production process § Engineering, development, artwork, drawings and designs produced outside the country of import § Returns and license fees relating to the goods being valued and which must be paid by the importer and are required to be a condition of the sale and that these returns are not included in the price actually paid

§ The part due to the supplier as a result of the resale in the country of import, if there is a requirement from the supplier to the importer for the supplier’s entitlement to part of the resale proceeds Second: Conditions of adding adjustments to the price actually paid or payable That the addition to the price actually paid or payable is made only on the basis of accurate and objective quantitative and objective data

That the addition to the price actually paid or payable shall not be added except as required by Article 8 of the Convention Third: Conditions of adding aid to the price actually paid or payable Such assistance shall be included in the price actually paid or payable The importer has provided this assistance to the supplier without value or reduced value That such assistance should be used in the production of the imported commodity under evaluation That such assistance has specific quantitative and objective data Be provided by the buyer to the seller directly or indirectly

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