The royalties and license fees, related to the goods paid by the as a condition of the sale of the goods, shal…

Question

The royalties and license fees, related to the goods paid by the       as a condition of the sale of the goods, shall be added into the Customs value, provided that such an amount is not included in the transaction value of the imported goods.

Accepted Answer

正確答案為 A。買方為取得貨物銷售條件而支付之權利金與授權費，若未包含在交易價格中，應加計入關稅完稅價格，符合 WTO 關稅估價協定與我國關稅法規定。

The royalties and license fees, related to the goods paid by the as a condition of the sale of the goods, shall be added into the Customs value, provided that such an amount is not included in the transaction value of the imported goods.

為什麼答案是 A

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The royalties and license fees, related to the goods paid by the as a condition of the sale of the goods, shall be added into the Customs value, provided that such an amount is not included in the transaction value of the imported goods.

為什麼答案是 A

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