Extract to table

2 of the TLA expressly provides that the TLA is "independent of and supplemental to" any purchase agreement between Hailong and TSL, and that the termination, expiration, or modification of either agreement shall not affect the validity, enforceability, or continued performance of the other

Under Article 71(1)(c) of the Union Customs Code and Articles 136 and 137 of the UCC Implementing Regulation (EU) 2015/2447, the inclusion of royalties and license fees in the customs value of imported goods requires the satisfaction of two cumulative conditions: (1) the fees must be "related to the goods being valued," and (2) the fees must be paid by the buyer "as a condition of sale" of the goods

Both conditions must be met; the failure to satisfy either one is sufficient to exclude the fees from the customs value

The remaining post-importation service components must be excluded

" The PSA further specifies that Nereus shall act exclusively as TSL's agent in all procurement activities and shall owe a duty of loyalty to TSL in the performance of its services

Under Article 72(a) of the Union Customs Code, buying commissions — defined as fees paid by the importer to its agent for the service of representing the importer in the purchase of goods — shall not be included in the customs value, provided that such commissions are distinguished from the price actually paid or payable for the goods