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Technical Know-How Fees and Royalty Charges Excluded from Assessable Value of Imported Goods per Agreement Terms.

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Full Text of the Document

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....Valuation - the amount paid for technical know-how fee and the royalty charges are not to be included in the assessable value of the imported goods, if such payment is for the goods to be manufactured out of the technical know-how, which is transferred by an agreement - AT....

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