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    <description>Royalties and license fees must be included in the transaction value when they are directly or indirectly connected to the imported goods and constitute a condition of sale; payments required by the seller or a related party, including payments to the manufacturer or group members that relate to the goods, are part of the purchase price and must be added for customs valuation, subject to narrowly applicable exclusions and factual analysis under the applicable valuation rules.</description>
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