Can cash discounts be deducted from the value for duty for customs purposes?
Yes, as long as the payment is made within the terms indicated. If ever in a valuation audit situation Canada Border Services Agency may want to see proof.
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NOTE: All details pertaining to CARM R2 processes are based on the current information available at the time of writing. As this is subject to change, it’s recommended you periodically check in with the CBSA or your customs broker.