Intellectual Property from a Customs Perspective

Bettina Mertgen () and Philipp Hamann ()
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Bettina Mertgen: Deloitte
Philipp Hamann: Deloitte

A chapter in Intangibles in the World of Transfer Pricing, 2021, pp 705-721 from Springer

Abstract: Abstract This chapter describes the treatment of intellectual property under customs law, and the interaction between customs and transfer pricing. The reader is first introduced to the basics of customs law and customs valuation. The governing principles and valuation methods are explained. It is then discussed under what circumstances royalties, license fees and the transfer of ownership of an intellectual property right are subject to customs duties. Subsequently, it illustrates what potential significance transfer pricing has for the customs treatment of transactions between related parties. The reader learns to what extent transfer pricing documentation can be helpful for customs purposes. Finally, it sets out the preconditions for the eligibility of transfer pricing methods and transfer pricing documentation for customs valuation.

Keywords: Customs value; Transaction value; Condition of sale; Relationship (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-319-73332-6_46

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DOI: 10.1007/978-3-319-73332-6_46

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