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Customs - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

Valuation of goods - Inclusion of lumpsum trademark fee and ...


Lump sum trademark fee and royalty for technical know-how excluded from goods valuation; no specific raw material source required.

February 18, 2015

Case Laws     Customs     AT

Valuation of goods - Inclusion of lumpsum trademark fee and lumpsum royalty for technical knowhow - there is no stipulation or condition as to where from or from whom the appellant has to procure the raw materials for the manufacture of the goods - royalty not includible - AT

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