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WCO特许费新规:与争议并行2011年,世界海关组织(World Trade Organization,WCO)海关估价技术委员会(Technical Committeeon Customs Valuation,TCCV)发布了关于特许费的新解释,即解释条款25.1。该条款适用于产品进口商向与出售方无关的第三方许可人所支付的特许费和许可费,比如商标许可通常所发生的费用。尽管这一条款是海关估价技术委员会商讨多年的结论,但它不大可能为必要的分析带来更多确定性。
New WCO License Fees: In Concurrence with Controversies In 2011, the World Trade Organization (WCO) Technical Committeeon Customs Valuation (TCCV) released a new interpretation of royalties, explaining Clause 25.1. This clause applies to license fees and license fees paid by product importers to third party licensors unrelated to the seller, such as the fees normally incurred for trademark licenses. Although this clause is the result of many years of discussions held by the CAC Technical Committee, it is unlikely to give more certainty to the necessary analysis.