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1. In determining the value under the provisions of
Article 1, there shall be added to the price actually
paid or payable for the goods:
(a)
[]
(c) royalties and license fees related to the goods
being valued that the buyer must pay, either directly or
indirectly, as a condition of sale of the goods being
valued, to the extent that such royalties and fees are
not included in the price actually paid or payable;

( Interpretative Notes )

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1. The royalties and license fees referred to in
paragraph 1(c) of article 8 may include, among other
things, payments in respect to patents, trade marks and
copyrights. However, the charges for the right to
reproduce the imported goods in the country of
importation shall not be added to the price actually
paid or payable for the imported goods in determining
the customs value.
2. Payments made by the buyer for the right to
distribute or resell imported goods shall not be added
to the price actually paid or payable for the imported
goods if such payments are not a condition of the sale
for export to the country of importation of the
imported goods. (..)

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Rosenow and Brian J. OShea, A H ANDBOOK ON THE WTO C USTOMS V ALUATION

)) A GREEMENT p. 57 (2010 .(( handbook :


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Advisory Opinions 4.1-4.13 Royalties and Licence Fees Under Article 8.1(c) of

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, .2011


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The Technical Committee is of the view that weather
the buyer is unable to purchase the imported goods
without paying the royalty or license fee depends on a
review of all the facts surrounding the sale and
importation of the goods, including linkage between
the sales and license agreements and other pertinent
) , information. (9

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2013 )

European Parliament and

Council Regulation (EU) No. 952/2013 of 9 October 2013 laying down the Union

,( Customs Code [2013] OJ L 269/1 ) (1.5.2016


) )Commission Implementing Regulation (EU
2015/2447 of 24 November 2015 laying down detailed rules for implementing

20
certain provisions of Regulation (EU) No. 952/2013 of the European Parliament and
the Council laying down the Union Customs Code [2015] OJ L 343/558

.( of

) 136(4 ) 71(1)( c
) ) 8.1( c( :
4. Royalties and licence fees are considered to be paid
as a condition of sale for the imported goods when any
of the following conditions is met :
a) the seller or a person related to the seller requires
;the buyer to make this payment
b) the payment by the buyer is made to satisfy an
obligation of the seller, in accordance with contractual
;obligations
c) the goods cannot be sold to, or purchased by, the
buyer without payment of the royalties or license fees
to a licensor .

) 136(4
160 ) Commission
Regulation (EEC) No. 2454/93 of 2 July 1993 laying down provisions for the
implementation of Council Regulation (EEC) No. 2913/92 establishing the

( Community Customs Code [1993] OJ L 253/1



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Guidance - Customs Valuation Implementing Act Articles 128 and 136

)) UCC IA Article 347 UCC IA (28.4.2016 : (( .



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whether the seller can

sell or whether the buyer can buy the goods without the payment of a royalty or

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) 402( b)(1)( D ( 19 U.S.C 1401a(b)(1)(D) ) Tariff Act of 1930 -
) 8.1( c . ) 19 CFR 152.103( f "
) ) 402( b)(1)( D ) 19 CFR 152.103( b )( iv (

" .
:
(1) whether the buyer was required to pay them as a
condition of sale of the merchandise for exportation to
the United States, and (2) to whom and under what
circumstances they were paid.

" )
, Customs and Border Protection ( CBP :
) General Notice, Dutiability of Royalty Payments, Vol. 27, No. 6 Cust. B. & Dec. at
U.S.

, 1 February 10, 1993 (" Hasbro II Rulling " -


:
)1
whether
the
imported
merchandise
was
manufactured under patent; 2) whether the royalty was
involved in the production or sale of the imported
merchandise and; 3) whether the importer could buy
the product without paying the fee. Negative responses
to factors one and two and an affirmative response to
factors three point to non-dutiability.

CBP -


) HQ H 160935 : CBP ;11.2.2015
HQ 547134 HQ 545194 ;27.7.1999 HQ H 089759 ;13.9.1995
HQ H 127377 ;23.12.2010 ;31.3.2011 HQ H 160935 - 11.2.2015
CBP ; www.cbp.gov

22
Generra Sportswear Co. v.


)) United States , 905 F.2d 377 (Fed. Cir. 1990 : (;
Chrysler Corp. v. United States, 17 CIT 1049
)) (1993 : ((.

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Canada (Deputy Minister of -
) National Revenue) v. Mattel Canada Inc., [2001] 2 SCR 100 :
( " " condition of the sale ) 48(5)( a )( iv-
) 1985, c. 1 (2nd Supp.
) ,' -130
.(125
Customs Act R.S.C.


" ," condition of the sale
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:

Instructions and

) ,( Guidelines Customs Valuation, p. 124-127 (September 2011


) :
Chief Executive of New Zealand
) Customs Service v Nike New Zealand Ltd [2004] 1 NZLR 238 : (
Adidas New Zealand Ltd v Collectors of Customs (Northern Region) [1999] 1 :
) NZLR 558 : (;
123/09 Jabatan Kastam Dirja Malaysia dan Nika Sales Malaysia SDN BHD :
) - (8.3.2011
.(( www.kehakiman.gov.my/en

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