Extract to table

952/2013), which requires the inclusion in the customs value of "royalties and licence fees related to the goods being valued that the buyer must pay, either directly or indirectly, as a condition of sale of the goods being valued

The starting point for any tariff classification analysis under the Combined Nomenclature is General Interpretive Rule ("GIR") 1, which provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes

To the extent any ambiguity exists between heading 8426 and heading 8428, GIR 3(a) provides that the heading which provides the most specific description shall be preferred to headings providing a more general description

" This provision establishes a two-part test: the royalties or license fees must (i) "relate to the goods being valued," and (ii) be paid "as a condition of sale

The CJEU's decision in Case C-230/08, Dansk Transport og Logistik, provides additional support for this position, holding that the customs value must include all payments that are "intrinsically linked" to the importation of the goods

Valuation — Nereus Procurement Coordination Fee (€2,940,000) Strength of Defense: Challenging The critical question regarding the Nereus fee is whether Nereus acted as a genuine buying agent — whose commission is deductible from the customs value under Article 72(a) of the UCC — or whether Nereus functioned as a selling agent, intermediary, or markup vehicle — whose fee must be included in the transaction value under Article 71(1)(a)(i) of the UCC