Valuation of Imported Goods: License and Management Fees Excluded from Assessable Value if Not Directly Related to Import.

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....This case deals with the valuation of imported goods, specifically whether license fees and management fees paid to related parties should be included in the assessable value. The key points are: License fees paid for affixing trademarks on finished goods manufactured by the importer, not related to the imported goods or a condition of sale, cannot be added to the transaction value. Management fees paid as reimbursement for administrative services received from group companies, not contingent upon importation, also cannot be included. Royalties and fees must be necessarily related to the imported goods and a condition precedent for their sale to be added to the transaction value. The Tribunal relied on Rule 10 of the Customs Valuation Rules.........