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    <title>Trade Discount eligible for exports</title>
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    <description>Trade discounts are commercial arrangements between supplier and buyer and are not expressly restricted for exports; they are distinct from commissions. Exporters must declare trade discounts at the time of export because nondisclosure can cause difficulties on foreign exchange realisation and may create issues where export incentives were claimed on undiscounted values, so contemporaneous disclosure is advised.</description>
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      <description>Trade discounts are commercial arrangements between supplier and buyer and are not expressly restricted for exports; they are distinct from commissions. Exporters must declare trade discounts at the time of export because nondisclosure can cause difficulties on foreign exchange realisation and may create issues where export incentives were claimed on undiscounted values, so contemporaneous disclosure is advised.</description>
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