Topic
Tariffs
1,627 published works
International Trade Insights
Trump Administration Moves Forward on Case That Could Affect All Chinese Imports
On August 14, 2017, the Trump Administration moved toward self-initiating a case against China under section 301 of the Trade Act of 1974. That legal provision is broad, and authorizes…
International Trade Law Prof Blog
The Constitutional Irony of Trump’s Steel Imports Investigation
By Alison Peck
As a constitutional matter, it is ironic that President Trump proposes to use a national security exception to impose tariffs on steel imports, tariffs that would otherwise exceed U.S. trade…
Trade and Manufacturing Monitor
Congress Weighs-In on New MTB Process In Advance of Final ITC Report
Congressional trade committee leaders submitted comments for the ITC to consider in its final Miscellaneous Tariff Bill report due for release in August. House Ways and Means Chairman Kevin Brady…
China Law Insight
海关对特许权使用费征税——举这两个栗子就够了
By King & Wood
作者：叶永青 孙兴 余悦 金杜律师事务所商务合规部 海关对“特许权使用费”征税，本质上仍是对货物征税，其实是对纳税人在境外已经实现并凝固在货物价值中的服务和特许权使用费征税。 由于业务模式或交易安排的原因，境内企业可能以非贸的方式单独支付在境外已经实现在进口货物价值中的服务和特许权使用费。这样的支付从表面上看只有税务影响，不产生关税和进口环节增值税，然而实质上是逃避了海关对进口货物征收关税的监管。 简单来说 若服务或无形资产的价值实现在境外，对于其应包含在进口货物价值的部分海关需要征税。而相反，只有符合海关规定的与进口货物相关的特许权使用费属于海关的应税项目，其它特许权使用费则不属于海关监管。 海关法规中“与进口货物有关”以及“构成进口货物的条件”，本质就是说价值已经体现在进口货物中了。 问题的关键在于证据 怎样证明价值实现在境外，对技术许可的定性分析，合同的起草，技术文件的表达，对价格的定量分析，都可能是证明的关键。当然，与海关的沟通最重要。 举个栗子 某企业从境外进口特质杯盖100元，并以非贸形式单独向境外支付特许权使用费10元，该企业在境内完成杯子与杯盖的组装并销售。海关质疑10元特许权使用费应缴纳关税及进口增值税。 若授权使用的专有技术与杯盖的生产有关 专有技术的价值在境外实现，该特许权使用费应包含在杯盖的进口价格中 税务机关征收：就以非贸形式支付的特许权使用费10元征收增值税、预提所得税 海关征收：就100+10=110元征收关税、进口环节增值税（可能引发双重征税） 若授权使用的专有技术是为了实现杯子和杯盖整合 进口的杯盖不包含该专有技术，其技术在境内实现，因此，特许权使用费无需包含在杯盖的进口价格中 税务机关征收：就以非贸形式支付的特许权使用费10元征收增值税、预提所得税 海关征收：就100元征收关税、进口环节增值税 需注意合同及技术文件里是否提及杯盖技术，不含特许权使用费的进口价格是否已达到市场标准。 再举个栗子 还是生产杯子的某境内A公司，向境外第三方C公司定制机械设备，境外B公司（A关联方）向C公司下达技术指令，并指导其完成定制工作。A向C支付设备款100元，A向B支付20元。这20元需要缴纳关税吗？ 无论B向A收取技术服务费、佣金或特许权使用费，设备的技术价值在境外实现，上述费用应包含在设备的进口价格中 税务机关征收：特许权使用费的征税方式同前个栗子，服务若构成常设机构，则将被征收增值税、企业所得税 海关征收：就100+20=120元征收关税、进口环节增值税（可能引发双重征税） 另一种情况：若B仅向C传达了集团要求设备的技术指标，而未对C的设计和生产活动进行技术指导，A也无需向B就采购设备支付专项费用，仅就B授予A生产杯子的技术支付特许权使用费。这时的特许权使用费应计入完税价格吗？ 我们认为此时设备的价值虽在境外实现，但已充分体现在了A向C支付的设备款中。而特许权使用费针对的是把杯子和杯盖整合的技术，与进口设备无关，不应包含在设备的完税价格中。
Trade and Manufacturing Monitor
EU Considering Retaliatory Measures on U.S. Exports of Whiskey, Juice, and Dairy Products Over Steel
By Grace Kim
The European Union is threatening to impose retaliatory measures on several key export products, including whiskey, orange juice, and dairy products, if President Trump follows through with plans to limit…
International Trade Insights
Petition Summary: Cast Iron Soil Pipe Fittings From People’s Republic of China
By Jeffrey Neeley, Michael Holton
On July 13, 2017, the Cast Iron Soil Pipe Institute (CISPI) filed a petition for the imposition of antidumping duties and countervailing duties on imports of Cast Iron Soil Pipe…
Canada-U.S. Blog
Should Canada Be Concerned About The Pending U.S. Section 232 Steel Report And Punishing Tariffs?
Yes, Canada should be very concerned about the Section 232 Report on steel, which is due to be issued this week (but may be released next week after July 4,…
Canada-U.S. Blog
Non-Resident Importers Having Difficulties Dealing With The CBSA
Last week, I was informed by four different U.S. non-resident importers (or their representatives) that the non-resident companies were frustrated in their dealings with the Canada Border Services Agency ("CBSA") - to…
International Trade Insights
The Federal Maritime Commission Authorization Act of 2017: A Death Knell for Tariffs and Closer Carrier Scrutiny?
Current bills (HR 2593, S. 1119) authorizing appropriations for the Federal Maritime Commission contain substantive terms which seem to forecast the path the regulatory agency is taking with respect to…
Cleary Foreign Investment and International Trade Watch
Opening Doors to European and Canadian Companies: Imminent Provisional Application of CETA
By François-Charles Laprévote, Sujin Chan-Allen
It took eight years to get to this point, but the dramatic rollercoaster of Canada-EU free trade negotiations will soon start to bear fruit. On May 11, 2017, the Canadian…