https://www.taxtmi.com/article/detailed?id=5477 The article explains that Rule 10(1)(c) of the Customs Valuation Rules requires adding royalties and license fees to transaction value only where they are a condition of the sale of the goods being valued, while interpretative notes exclude royalties for reproduction in the importing country and payments tied to post import manufacture or resale. Tribunal decisions consistently hold such post import royalties are unrelated to imported components and not addable. An "Explanation" to clauses (c) and (e) creates conflict by treating certain post import payments as includible; the authors argue the Explanation is inconsistent with the Rule and notes and should be deleted or subordinated. en-us Thu, 13 Feb 2014 11:44:44 +0530 Thu, 13 Feb 2014 11:44:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5477 The article explains that Rule 10(1)(c) of the Customs Valuation Rules requires adding royalties and license fees to transaction value only where they are a condition of the sale of the goods being valued, while interpretative notes exclude royalties for reproduction in the importing country and payments tied to post import manufacture or resale. Tribunal decisions consistently hold such post import royalties are unrelated to imported components and not addable. An "Explanation" to clauses (c) and (e) creates conflict by treating certain post import payments as includible; the authors argue the Explanation is inconsistent with the Rule and notes and should be deleted or subordinated. Articles Customs - Import - Export - SEZ Thu, 13 Feb 2014 11:44:44 +0530 https://www.taxtmi.com/article/detailed?id=5477