Documentation Fees & Royalties Excluded from Import Valuation; Not Covered Under Customs Valuation Rules 9(1)(b)(iv) & 9(1)(c.

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....Documentation fees and the royalty are not related to the import of the goods, therefore, the same cannot be included in the value of the imported goods and the same is not covered by Rule 9(1)(b)(iv) and 9(1)(c) of the Customs Valuation Rules, 1988. - AT....