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ARDIANSYAH ARDIANSYAH
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Journal : Transnational Business Law Journal

 1 
ROYALTY PAYMENTS TO THIRD PARTIES FOR THE PURPOSE OF CUSTOMS VALUATION OF IMPORTED GOODS : (STUDY OF TAX COURT DECISIONS ON IMPORT DUTIES DISPUTES) Ardiansyah Ardiansyah
Transnational Business Law Journal Vol. 4 No. 1 (2023): TRANSNATIONAL BUSINESS LAW JOURNAL Volume 4, Number 1, February 2023
Publisher : Department of Transnational Business Law, Faculty of Law Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23920/transbuslj.v4i1.1437

Abstract

Royalties and license fees in this case are all payments made in connection with, among other things, patent licenses, trademark rights, and copyrights. Costs incurred by importers on royalties must be added to the customs value by the WTO Customs Valuation Agreement. Concerning royalties the problem becomes more complicated when it involves payments to third parties. Legal regulations that do not sufficiently explore this topic often lead to disputes between importers and the government and continue to the court level. The aim in this study is to analyze how the customs rules for royalty payments to third parties related to imported goods and how the attitude of judges in determining the customs value of royalty payments on intellectual property related to imported goods. In conclusion for customs valuation, royalty payments to third parties are added to the actual or supposed price. It is irrelevant to whom the royalties are paid, what matters is that the buyer is obligated to pay royalties as long as the royalty payments relate to the imported goods in question. Of the two Tax Court Decisions on the Tobacco Blend cut filler import case and the Tax Court Decision on the shoe import case, the court decided to include in the customs value the payment of intellectual property royalties to third parties.
Co-Authors Abd. Rasyid Syamsuri Abdul Rahman Abdullah Abdullah Abdur Rauf, Abdur Achmad Ramadhan Achmad, Isma’il Adinda Suciyandhani Afana Riesma Ila’la, Afana Riesma Afik Hardanto Amaliah, Isma Andi Pasinringi Anggita Rahmadhani Apdila Safitri Arda Arda Arjuna Arjuna Asep Handaya Saputra Asep Saputra Asna Mustofa Atiqa Aulia Azhiimatun Qurrotu A’yuni Bagio Kadaryanto, Bagio Buchori Asyik Budiman, Yosef Satrianus Chairul Irawan Dahlia Dahlia David Kaluge Denny Widhiyanuriyawan Devi Lestari Dewi, Puput Puspita Dwi Intan Rahayu Edy Haryono Eliza, Naila Endang Warih Minarni Eni Sumarni erdiansyah erdiansyah, erdiansyah Evi Deliana HZ Evie Awuy Firman Firman Fitri Diana Wulansari Gandung Sugita Gunawan Gunawan Gusman Lesmana Hamdani Hamdani Handoko, Dody D. Happy Ariyanto Hartinah Hartinah Harun, Asri Martha K. Hasby Syarifuddin Masyhuri, Hasby Syarifuddin Hasiru, Roy Hasniar Hasniar, Hasniar Herdin Muhtarom Herri Novealdi Idha Sari Ilato, Rosman Ilmi, Syaiful Imam Prawiranegara Gani INDIRA PUTRI FAUHAN Indriastuti, K Janur, Nur Akifah Jibril, Hadira Thumaninah Juli Julaiha Jumadi Tangko Kasnaeny Karim, Kasnaeny Khalikussabir, Khalikussabir Krissandi Wijaya Kurniati, Fitrah Laras Cempaka Magvira, Magvira Masrukhi Masrukhi Masrullita, M Masrurodin, Zaenul Melizubaida Mahmud Meriatna Miranti Adelia Afda Moh. Alamsyah Muh Syukri MUHAMMAD AGUS SALIM Muhammad Al-hafiz MUHAMMAD ALI Muhammad Arsyad Suyuti Muhammad Asyraf Al-Kholis Muhammad Fachri Muhammad Rivai Mulyani, Nunung Sri Munawir Munawir Naisya Hanan, Naisya Ni Putu Galuh Megantari Ekaputri, Ni Putu Galuh Nugroho Dewanto Nur Helmi Nurjannah Nurmawati Nasibu Nurul Maulida Alwi Oktavianus Prayitno, Oktavianus Oktawati, Nurul Ovie Panigoro, Meyko Pariyadi, Pariyadi Poloalo, Ayudia Pratama, Aghy Gilar Purnami Purnami Purwoko H Kuncoro, Purwoko H Putri Neva Octavia Putri Rieski Imanda, Putri Rieski Radia Hafid Rafika Ratik Srimurni Rahma Faelasofi, Rahma Rainarli, Ednawati Rais, Amin Rasmiwetti Rasmiwetti, Rasmiwetti Rejebmamet, Rejebmamet Reza Kusuma Nurrohman, Reza Kusuma Rinitha Dinda Safitri, Rinitha Dinda Riswan Berutu Rizki Maryam Astuti Rizky, Robby Rosmaniar Gailea Safriwardy, Ferri Saharuddin Nara Sahnan Rangkuti Salim Said Daulay Sastrio, Sastrio Sedarmayanti, Sedarmayanti Seniati Seniati, Seniati Siswanto, A Siswantoro Siswantoro Siti Ulfatun Najiyyah, Siti Ulfatun Sopan Sofian Sri Wilda Albeta Suci Puji Hadianti Sudirman Sudirman Suharto, Adviansyah Huda Suryati, S Syaharuddin Rasyid Syarwani Canon Taku Nishimura, Taku Taslim, Syafaat triantoro, dony arung Umami, Nia Nurul Usman Moonti Vania Vania Venni Julyandy Putri Waeduramae, Sulaeman Wahyudi David Wardoyo, E Hagni Wargadalem, Farida Ratu Wibowo, Andrianto Heri William Wibowo Yunita Sabrina, Yunita Yusuf Kendek Yusuf Kendek Paluin Zubaidah Zubaidah