Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (c. 2447)

TITLE II U.K. FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTY AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED

CHAPTER 3 U.K. Value of goods for customs purposes

Article 136 U.K. Royalties and licence fees(Article 71(1)(c) of the Code)

1. Royalties and licence fees are related to the imported goods where in particular, the rights transferred under the licence or royalties agreement are embodied in the goods. The method of calculation of the amount of the royalty or licence fee is not the decisive factor.

2. Where the method of calculation of the amount of royalties or licence fees derives from the price of the imported goods, it shall in the absence of evidence to the contrary be assumed that the payment of those royalties or licence fees is related to the goods to be valued.

3. If royalties or licence fees relate partly to the goods being valued and partly to other ingredients or component parts added to the goods after their importation, or to post-importation activities or services, an appropriate adjustment shall be made.

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.

5. The country in which the recipient of the royalties or licence fees payment is established is not a material consideration.