1.For the purposes of Article 32 (1) (c) of the Code, royalties and licence fees shall be taken to mean in particular payment for the use of rights relating:
to the manufacture of imported goods (in particular, patents, designs, models and manufacturing know-how), or
to the sale for exportation of imported goods (in particular, trade marks, registered designs), or
to the use or resale of imported goods (in particular, copyright, manufacturing processes inseparably embodied in the imported goods).
2.Without prejudice to Article 32 (5) of the Code, when the customs value of imported goods is determined under the provisions of Article 29 of the Code, a royalty or licence fee shall be added to the price actually paid or payable only when this payment:
is related to the goods being valued, and
constitutes a condition of sale of those goods.