Royalties in customs valuation and extended limitation on suppression both remain unresolved after tribunal difference of opinion.

Royalties and licence fees for imported recorded media were examined for inclusion in transaction value under Customs Valuation Rules, with the key question being whether the payments were a condition precedent to sale and related only to reproduction charges or to broader exploitation rights. The Member (Technical) treated advance lump-sum or minimum-guarantee payments under bundled film exploitation agreements as includible, while the Member (Judicial) disagreed, and the issue was referred to a Third Member. On limitation, the Members also differed on whether non-disclosure of licence arrangements and related payments amounted to suppression justifying the extended period, so that question was likewise sent for further adjudication.

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