When purchasing goods from overseas sites with a 30% special discount within a specific period, do I have to pay customs duties based on the pre-discount price when bringing the goods into Korea? Released

Regarding this, the Korea Customs Service explains that customs duties are paid based on the discounted price, not the original normal selling price.

The price discount that conforms to general trade practices is not an element to be added to the amount actually paid or payable by the buyer when calculating the taxable price.

In other words, only the amount actually paid after the discount is recognized as the taxable price.

At this time, regarding the part that conforms to general trade practices, it is explained as "when anyone can receive the same discount under the same conditions when purchasing any goods."   

Since it is a special discount applied uniformly to buyers, it meets the criteria of general trade practices in that the discount is not specified for a particular buyer.

Additionally, the Korea Customs Service's consultation casebook explains the following cases regarding whether the discount is added to the taxable price.

[Cases where the discount is recognized and can be reported at the discounted price]

- Prepayment: If there is a special discount for prepayment, the discounted price is recognized.

- Cash Discount: Discounts on transaction prices due to cash payments are recognized.

- Quantity Discount: If a large quantity of goods is purchased and a large-scale quantity discount is received, all actually allowed quantity discounts are recognized.

[Cases where the discount is not recognized] 

- Discount to offset claims related to previous transactions

: The discount is not recognized, and the amount of the discount is added to the taxable price. For example, if a claim is made due to a defect in previously shipped goods and it is agreed to compensate by discounting the price of subsequently shipped imported goods, the discount amount is added to the taxable price.

- Abnormal Discount and Special Discount limited to exclusive sales agents

: Such discounts cannot be recognized if they are due to factors that cannot establish a transaction price, such as special relationships, conditions or circumstances, usage restrictions, or uncalculable subsequent benefits.