Valuation of imported goods - inclusion of licence fee in the ...

Case Laws Customs

July 15, 2023

Valuation of imported goods - inclusion of licence fee in the invoice value - It can be seen that Rule 10 (1) (c) uses the words ‘as a condition of sale’. The Explanation only states that if the licence fee paid as a condition of sale, such licence fee is includable in transaction value even if the goods have undergone some process. There is no evidence to establish that the licence fee paid is a condition of sale of the goods. - No demand - AT

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Valuation of imported goods - inclusion of licence fee in the ...

Case Laws Customs

July 15, 2023

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