Royalties in Customs Value

Category: Customs

Definition (plain English)

Royalty or license payments that may need to be added to customs value when they relate to the imported goods and are a condition of sale under applicable rules.

Why it matters commercially

If royalties belong in customs value, duty and import tax may be understated, creating post-clearance reassessment, penalties, and wrong landed-cost pricing.

Example

A brand-license fee on imported cosmetics was reviewed with the broker before filing because the royalty could increase the customs value and duty base.

Common mistake

Declaring invoice price only without reviewing license agreements, related-party terms, assists, trademark royalties, and customs valuation rules.

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