Valuation of imported goods - Inclusion of lump sum and ...

Royalty and technical know-how fees excluded from customs valuation of imported goods u/r 10 (1) (c).

March 20, 2024

Case Laws Customs AT

Valuation of imported goods - Inclusion of lump sum and periodical patent and technology know how fee paid - The Tribunal analyzed the provisions of Rule 10 (1) (c) of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, and relevant case laws. It was concluded that the royalty and technical know-how fees were not a condition of the sale of the imported goods. Thus, these fees should not be included in the transaction value. The court emphasized the distinction between costs related to the import of goods and those pertaining to post-importation manufacturing activities.

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Valuation of imported goods - Inclusion of lump sum and ...

Royalty and technical know-how fees excluded from customs valuation of imported goods u/r 10 (1) (c).

March 20, 2024

Case Laws Customs AT

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