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Royalties have been regarded as costs to be added to customs value - as long as the royalties meet all of the conditions set out in Law No. 10 of 1995 as amended by Law No. 17 of 2006 on Customs ("Customs Law") and its implementing regulation.

The Customs Law stipulates that:
 "Transaction value is the price actually paid or that should be paid by the buyer to the vendor of goods sold to be exported to the customs area plus … (c) royalties and license fees that the buyer must pay, either directly or indirectly, as a condition of sale of the goods being valued, as long as the royalties and license fees are not included in the price actually paid or that should be paid for the import goods concerned."[1]

 

 


[1]Article 15 of Customs Law

 

 

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