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Shall the payment of the royalties and license fees be added to the price actually paid or payable in determining the customs value?

It will be determined on a case by case basis. In accordance with Agreement on Implementation of Article VII of GATT 1994, it normally  depends on whether or not the payment is related to the goods being valued and is a condition of the sale.  

Issued:Department of Audit Affairs Release date:2024-07-04 Click times:450