TITLE	Supreme Court Decision 2015Du52098 Decided August 30, 2016¡¼Revocation of Disposition Imposing Tariff, etc.¡½ [full Text]
Summary
[1] Standard for determining whether the amount a purchaser paid to a trademark holder constitutes ¡°payment for the use of trademark right and other rights similar thereto,¡± which forms the basis for adding or adjusting the dutiable value of imported goods [2] In a case where: (a) a sportswear importer (¡°Company A¡±) concluded a license agreement to pay royalties and international marketing fees with a company based in Germany (¡°Company B¡±), holder of the trademark attached to the sportswear, etc. to be imported by Company A; (b) subsequently, reported the dutiable value of imported goods without adding the international marketing fees when importing the sportswear, etc. with Company B¡¯s trademark attached; and (c) the competent customs office accordingly rendered a disposition of imposing customs duty (tariff) by adding the international marketing fees to the dutiable value, the case holding that deeming the international marketing fee to constitute a ¡°payment for the use of trademark right and other rights similar thereto¡± accords with the substantive transaction

Prev	Supreme Court Decision 2015Da255265 Decided August 30, 2016¡¼Building Evacuation¡½
Next	Supreme Court Decision 2016Hu878 Decided August 29, 2016¡¼Affirmation of the Scope of Right (Design)¡½