Mozhuga V.V. Problems of customs valuation of goods, containing the objects of intellectual property

Abstract: The research object includes the legal and methodological problems of license fees (royalties and flat payments) inclusion in the customs value of goods. The article analyzes the existing legislation in this sphere. The research subject includes the existing gaps in the national and international customs legislation in the sphere of movement of intellectual property objects across the border of the Customs union. The article defines the possible ways of inclusion of license fees into the customs value. The methodology of the research is based on the legal analysis and the content-analysis of the order of inclusion of license fees into the customs value of goods when crossing the border of the Customs union. The scientific originality consists in the complex study of customs and civil regulations in the sphere of intellectual property; the revelation of contradictions and gaps; suggestions about the enhancement of legislation in the sphere of movement of intellectual property objects across the customs border. In the author’s opinion, the custom authorities should take the following measures: it is necessary to define the documents establishing license fees payment as a condition for the goods selling; the calculation of interest payments when defining the customs value of goods, and the inclusion of agents’ fees into the customs value should be specified; it is recommended to distinctly represent the type of license fee and the order of its transfer, proved by the entries, in the license contract; it is necessary to regulate the disputable questions of deferred fixing of customs value. 

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