# Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code, Article 130: Discounts(Article 70(1) and (2) of the Code)

Extent: E+W+S+N.I.

1. 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.
2. 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.
3. Discounts arising from amendments to the contract subsequent to the time of acceptance of the customs declaration shall not be taken into account.

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Source: https://www.legislation.gov.uk/eur/2015/2447/article/130 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/article-130
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.