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Customs - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Valuation - related party transaction - know how agreement - it ...


Royalties in Know-How Agreements Excluded from Customs Valuation, Affecting Related Party Transactions and Duties.

January 5, 2017

Case Laws     Customs     AT

Valuation - related party transaction - know how agreement - it was considered that royalty is not the condition of sale of the imported goods, royalty not included - AT

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