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Customs - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Valuation of goods - licence fee is being paid by the appellant ...


Trademark Royalty Excluded from Customs Valuation for Imported Goods Due to Lack of Payment Condition.

December 23, 2014

Case Laws     Customs     AT

Valuation of goods - licence fee is being paid by the appellant for use of the trade-mark for manufactured goods. There was no condition of sale that the appellant is required to pay this royalty on the imported goods - royalty not to be included - AT

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