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Customs - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Valuation - related parties - technical knowhow fee is for ...


Technical Knowhow Fee for "Instant Coffee" Plant Not Included in Import Value, Deemed Post-Importation Activity.

December 24, 2015

Case Laws     Customs     AT

Valuation - related parties - technical knowhow fee is for design, drawing and technical information provided to appellant by overseas supplier for setting up of "Instant Coffee" plant which is purely a post-importation activity - value cannot be enhanced - AT

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