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Customs - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Valuation - as the Supply Agreement is consistent with the ...


Supplier Can Halt Supplies for Unpaid Royalties, Making Royalties Part of Customs Valuation.

March 10, 2016

Case Laws     Customs     AT

Valuation - as the Supply Agreement is consistent with the Technology Transfer Agreement, and the supplier had the right to terminate the supplies in case of non-payment of royalties, the payment of royalty is a condition of sale and includible in the assessable value - AT

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