Deductions from the customs value
Quelle: https://ec.europa.eu/taxation_customs/business/calculation-customs-duties/customs-value_en
Deductions from the customs value refer to amounts subtracted from the declared customs value of goods to determine the dutiable value. Typical deductions include trade discounts, rebates, returns, or allowances as permitted by customs rules; costs such as freight and insurance are usually added to the value or treated separately, depending on the applicable valuation method.
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