of August 13, 2012 No. 12/2-12.2/2561-EP
To the Kiev regional customs
To department of customs information technologies and statistics
The State Customs Service works out the letter of 11.07.2012 No. 139 concerning provision of explanations concerning application of the additional declaration which is used for refining of customs value of the estimated goods. With respect thereto we report.
According to Item 3 parts ten of Article 58 of the Customs code of Ukraine (further - the Code) in case of determination of customs value to the price which was actually paid or are subject to payment for the estimated goods, expenses (components of customs value), in particular, royalty and other license fees which concern the estimated goods and which the buyer shall pay directly or mediately as sales term of the estimated goods are added if such payments do not join in the price which was actually paid or is subject to payment.
The procedure for inclusion in the price of calculation of royalty and license fees is determined by the Cabinet of Ministers of Ukraine.
The procedure for inclusion of the amount of royalty and other license fees in the price which is actually paid or is subject to payment for the estimated goods, during determination of their customs value, No. 446 is approved by the resolution of the Cabinet of Ministers of Ukraine of 21.05.2012 (further - the Procedure).
According to the paragraph third Item 7 of the specified Procedure if at the time of customs clearance of the estimated goods the amount of royalty and other license fees is unknown, then during determination of customs value of the estimated goods the customs applicant or person authorized by it perfroms calculation of the amount of royalty and other license fees taking into account forecast indicators of base of royalty and other license fees which is used for determination of size of royalty and other license fees in accordance with the terms of the license agreement or other agreement concerning the order by property rights of intellectual property.
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