https://www.taxtmi.com/article/detailed?id=14662 Whether running royalties on net domestic sales must be added to the customs transaction value depends on two cumulative requirements: the payment must be related to the imported goods and must be a condition of sale of those goods. A royalty based on post manufacture sales that is not contractually tied to importation or to purchasing specific imported inputs is a fee for technology access and does not satisfy the necessary nexus for addition to transaction value. en-us Wed, 18 Jun 2025 09:05:55 +0530 Wed, 18 Jun 2025 09:05:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14662 Whether running royalties on net domestic sales must be added to the customs transaction value depends on two cumulative requirements: the payment must be related to the imported goods and must be a condition of sale of those goods. A royalty based on post manufacture sales that is not contractually tied to importation or to purchasing specific imported inputs is a fee for technology access and does not satisfy the necessary nexus for addition to transaction value. Articles Customs - Import - Export - SEZ Wed, 18 Jun 2025 09:05:55 +0530 https://www.taxtmi.com/article/detailed?id=14662