Value of goods
The customs value of goods will be the transaction value, i.e. purchase price plus delivery costs, at the time of entry into the EU. Find out their characteristics
Sales between related companies. Invoice discounts
The first thing to analyze is whether there is a link between the official distributor and the importing company, in order to reject the declared transaction value, in the terms established in the Customs Code and its Implementing Regulations and whether the link has influenced the price.
For the purposes of calculating the customs value, discounts will generally be accepted if they refer to imported goods, respond to a predetermined scheme (contractual clauses), and provided that they are discounts generally accepted in the commercial sector in question.
In order to admit a discount greater than that considered customary in the commercial sector considered, it should only be accepted if the purchaser can demonstrate, where appropriate, that the goods are actually sold at the price declared as the price actually paid or payable and the discount is still valid at the time of calculation.