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Customs - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Valuation - royalty/license fees - includibility - the payment ...


Payments for Distribution Rights Excluded from Goods Valuation if Not Sale Condition for Export.

January 23, 2018

Case Laws     Customs     AT

Valuation - royalty/license fees - includibility - the payment made by the respondent for the right to distribute or resell the imported goods should not be added to the price paid or payable for such goods, if such payments are not a condition of the sale for export - AT

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