Article 87
United Kingdom
The taxable amount shall not include the following factors:
- (a)
price reductions by way of discount for early payment;
- (b)
price discounts and rebates granted to the customer and obtained by him at the time of importation.
United Kingdom
The taxable amount shall not include the following factors:
price reductions by way of discount for early payment;
price discounts and rebates granted to the customer and obtained by him at the time of importation.