Do Discounts Impact Valuation of Imports from EU?

Niloticus1

Hi,

I shop regularly at an Italian online retailer which gives a lot of discount vouchers. From what I read in the MSE guide to online shopping post Brexit:

the Consignment Value is the price paid for the goods (including local VAT, but excluding delivery charges). A worked example:

I buy an item costing €150 in June 2021 (the HMRC exchange rate for June 2021 is 1.158)

The £ cost is the 150/1.158 = £129.53

Delivery is €10 but this does not count towards the Consignment Value.

So this purchase should qualify for the £135 rule, the retailer pays VAT due directly and I am not subject to any extra duties or fees.

But how do discounts apply to the calculation above? I've now built up €50 in discounts. If I use those for a single order, will the £135 rule apply to the amount I actually paid or to the value of the items BEFORE discount?

TIA

ThisnotThat

Discounts don't apply.  Only the value of the goods is used for import purposes.