121996, Россия, Москва, Коробейников переулок, 1
Preparing a comprehensive opinion letter on the practice and conditions of adjusting customs payments for the amount of royalties
CLIENT
German pharmaceutical manufacturer Bayer
TASK
Preparing a comprehensive opinion letter on the practice and conditions of adjusting customs payments for the amount of royalties
Case summary
1
The supplier’s economists calculated the amount of customs duties to be paid when importing pharmaceuticals into Russia
2
According to experts, royalties for the use of foreign manufacturer’s trademarks and the importer’s own trademarks should be taken into account when calculating the amount of duties.
3
Such charges must be made regardless of whether the contract provides for the granting of trademark rights.
Case outcome
1
An analysis of law enforcement practice and the position of the customs authorities showed that the royalty is added to the customs fees only if it is part of the contract.
2
Royalty-free use of a trademark does not entail additional customs payments.
3
The use of the importer’s own trademarks on products ordered by the importer does not increase the customs value of the goods.