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Customs - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Valuation - royalty/ value of designs, drawings etc. - Only a ...


Customs Valuation: Only Part of Lump Sum for Design Costs Abroad Included in Import Value Calculation.

September 21, 2016

Case Laws     Customs     AT

Valuation - royalty/ value of designs, drawings etc. - Only a portion of the lump sum amount attributable to the design cost of product manufactured abroad - only appropriate amount to be included in the value of import - AT

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