https://www.taxtmi.com/caselaws?id=234018 Licence fee and continuing royalty paid under a DVD import arrangement were treated as includible in customs assessable value when the licensor controlled sourcing, pricing, ordering, minimum quantities and payment terms. The licence required imports only from approved replicators and linked payment to the sale of DVDs/VCDs, so the payments were part of the commercial bargain governing importation and operated as a condition of sale. Foreign decisions were distinguished on their facts, and the similar domestic precedent on imported audio media was applied. The customs valuation of the imported goods was therefore enhanced by adding the royalty and licence fee. en-us Fri, 01 Mar 2013 00:00:00 +0530 Mon, 01 Jun 2015 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234018 Licence fee and continuing royalty paid under a DVD import arrangement were treated as includible in customs assessable value when the licensor controlled sourcing, pricing, ordering, minimum quantities and payment terms. The licence required imports only from approved replicators and linked payment to the sale of DVDs/VCDs, so the payments were part of the commercial bargain governing importation and operated as a condition of sale. Foreign decisions were distinguished on their facts, and the similar domestic precedent on imported audio media was applied. The customs valuation of the imported goods was therefore enhanced by adding the royalty and licence fee. Case-Laws Customs Fri, 01 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234018