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Customs - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Valuation - Inclusion of value of technical know how fees - all ...

Customs

November 10, 2015

Valuation - Inclusion of value of technical know how fees - all these services are post-importation and, therefore, could not be added to the value of the goods imported. - SC

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  2. Valuation of imported goods - enhancement of transaction/assessable value - There is no technical know-how fees attributable towards post import related/associated acts...

  3. Valuation - inclusion of consideration paid for technical information provided - post importation activity – cost is incurred after the importation of the goods - Not to...

  4. Valuation - technical knowhow, drawing and design fee and engineering services fee, are not includable in the transaction value of the imported goods - AT

  5. Nature of expenses on Technical know-how fee - such technical know-how was used for the purpose of manufacturing the existing items - held as revenue expenditure - HC

  6. Payment to overseas institution as fees for awarding the degrees, supplying books and course material – There is no transfer of any technical know-how or technical...

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  8. Valuation - inclusion of technical know - the original authority finds that 15% of marks up are added to cover the expenses and profit margin and therefore the relation...

  9. Valuation - inclusion of fees for engineering services - fee for technical services which are related to post-importation activities are not liable to be included in the...

  10. Royalty & lump sum fee – The payment of lump sum fees for the technical know-how and the royalty is allowable as revenue expenditure - AT

 

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