Customs valuation: royalties and license fees

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Overview Resources

Customs value of the goods is one of the main factors for the right calculation of import duties. It consists of many cost elements to be considered by the importer. In this video you will learn, when one of the cost elements – the royalties and licence fees - should be included into the customs value of the goods.

The story is based on the facts from the judgement of the Court of Justice of the European Union in the case C-173/15. 

Resources are available after purchase.

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