Abstract
This note addresses the issue of the inclusion of royalties in a custom’s valuation declaration at the time of import. The analysis aims to provide a critical overview and interpretation of key issues regarding this topic. Against the backdrop of the new Union Customs Code (UCC), the author focuses, inter alia, on the ECJ’s decision in GE Healthcare GmbH (Case C-173/15) (which, although pertinent, refers to the previous regulatory framework). It is expected that more clarity and certainty, including for business players, will come with the upcoming rulings of the Italian Supreme Court.
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