| Term | Purchaser's price | | Definition | The purchaser's price is the amount paid by the purchaser, excluding any deductible VAT or similar deductible tax, in order to take delivery of a unit of a good or service at the time and place required by the purchaser; the purchaser's price of a good includes any transport charges paid separately by the purchaser to take delivery at the required time and place. | | Paragraphs | 6.215.;15.28.;[2.73.];[3.83.] |
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