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Discounts, flash sales and customs valuation

October 30, 2021
en lt
Discounts, flash sales and customs valuation

Photo by Artem Beliaikin on Unsplash

Various price discounts are often applied in trade in goods. Where the transaction is international and provisions of customs law apply, it is necessary to determine the customs value of the goods and to assess the acceptability of the discounts.

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Country update
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Country update
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Explainer
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Explainer
icon
Year-end transfer pricing adjustments and the customs value
2024-02-11

Customs value and transfer pricing could be likened to Siamese twins - that's how closely linked they are. Let's discuss some practical questions related to the year-end transfer pricing adjustments: If the price is revised upwards, does the importer have to go to customs and pay additional duties? If the price is revised downwards, is the importer entitled to a refund of duties? If the goods are duty-free and there is no excise duty, but only import VAT (which is deductible in any case)?

Omer Wagner

€
valuation
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