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    <title>Royalty and Customs Valuation</title>
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    <description>Royalties and licence fees that the buyer is required to pay as a condition of the sale of imported goods, and which are not included in the price actually paid, must be added to the transaction value under Rule 9(1)(c) of the Valuation Rules if they have a direct nexus to the imported goods and are quantifiable; payments solely for domestic reproduction or for non-conditional distribution/resale are excluded.</description>
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