Customs valuation: royalties and license fees

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Aprašymas Resursai

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. 

Prieiga prie resursų suteikiama įsigijus kursą.

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Panašus turinys

Country update
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Customs valuation disputes are very common worldwide. In Israel, valuation disputes concerning foodstuff supervision costs were resolved few years ago, in favour of the State. It was ruled that … these supervision costs are inseparable from the goods value, and therefore dutiable.

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Country update
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2024-10-13

Customs valuation disputes are very common worldwide. In Israel, valuation disputes concerning foodstuff supervision costs were resolved few years ago, in favour of the State. It was ruled that these supervision costs are inseparable from the goods value, and therefore dutiable.

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Explainer
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icon
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Customs value and transfer pricing could be likened to Siamese twins - that's how closely linked they are. Let's discuss some practical questions related to the year-end transfer pricing adjustments: If the price is revised upwards, does the importer have to go to customs and pay additional duties? If the price is revised downwards, is the importer entitled to a refund of duties? If the goods are duty-free and there is no excise duty, but only import VAT (which is deductible in any case)?

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