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Customs - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Valuation - royalty/license fees - includibility - the payment ...

Customs

January 23, 2018

Valuation - royalty/license fees - includibility - the payment made by the respondent for the right to distribute or resell the imported goods should not be added to the price paid or payable for such goods, if such payments are not a condition of the sale for export - AT

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  2. Determination of assessable value of the goods imported - No effort was made by the Department to ascertain enhancement of royalty/licence fees by reducing the price of...

  3. Assessable value - Royalties/licence fees were to be paid to the foreign supplier of the equipments - For application of Rule 9(1)(e) there had to be a finding that...

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