29 July 2021
General Department of Customs issued Offical Letter No. 3234/TCHQ-TXNK dated 25 June 2021 on consideration of whether to accept a discount on the shipment of imported X-ray Machines under the Goods Sale Contract with the following contents:
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A confirmation of a special discount from a partner due to a change in applicable terms for certain consignment, is not a declaration of a discount under the general sales policy for all buyers. Therefore, there is no basis to ensure 0 independence and objectivity in the sale and purchase transaction with the discount applied.
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If the contract of sale of goods is the official purchase agreement between the two parties but not specifying the conditions how to receive discounts. This contract does not have enough grounds to specifically determine the reason for the reduction in the sale price of goods.
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