Article 130 Discounts(Article 70(1) and (2) of the Code)

For the purposes of determining the customs value under Article 70(1) of the Code, discounts shall be taken into account if, at the time of acceptance of the customs declaration, the sales contract provides for their application and their amount.

Discounts for early payment shall be taken into account with regard to goods for which the price has not actually been paid at the time of acceptance of the customs declaration.

Discounts arising from amendments to the contract subsequent to the time of acceptance of the customs declaration shall not be taken into account.