Research On Customs Valuation Of Royalty

With the rapid development of international trade,as an important part of the technology trade,especially in the patented technology,proprietary technology,such as the representative of the technical trade,the growth rate is extremely rapid.The amount of royalties paid by the technology trade through non-trade is increasing.In accordance with the provisions of the WTO Valuation Agreement,royalties payable in accordance with certain conditions shall be included in the value of dutiable goods.As the transformation of the agreement in China,the "Price-Verification" also listed royalties as a transaction price adjustment items,in line with the import of goods,constitute sales elements,not included in the actual pay,should be included in the value of dutiable goods.Regardless of the WTO valuation Agreement or the "Price-Verification" of the royalties into the value of the goods paid the price is too principle,resulting in royalties to the customs valuation become an international problem.This article draws lessons from the domestic and foreign research achievement,unifies the practice to summarize the royalties the Customs valuation "four difficultly".And the "Four difficult" analysis,put forward to solve the "four difficult" approach.For difficult to find,put forward to strengthen departments and other measures to reduce the difficulty of finding.In view of the difficult to identify,especially for the common,special parts difficult to distinguish,innovative proposed by the OEM-ODM-differentiated standards,determine whether royalties included imported goods.Based on the concept of cost-working method,this paper puts forward the method of job allocation,combined with the common line allocation method,tries to solve the problem of the complicated import of imported goods,especially the concurrent import of productive materials and non-productive materials.In view of the difficult continuation,this paper introduces the continuous management system of royalty,which can be used to alleviate the problem of difficulty in a certain degree,and to replace the manpower by machine,and to liberate the price-examining personnel from the heavy repetitive labor.After analyzing the "four difficulties",the author puts forward some suggestions for the future customs valuation of royalties.Finally,based on the C customs valuation of X company's royalties,this paper carried out a detailed analysis.