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Customs - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Valuation - inclusion of royalty in the value of imports - ...

Case Laws     Customs

September 20, 2016

Valuation - inclusion of royalty in the value of imports - Running royalties are condition of sale for the transaction value and thus needs to be added in the value for the purpose of payment of Customs duty. - AT

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