Topic
Tariffs
1,627 published works
China Law Insight
特许权使用费需否计入进口货物的完税价格？
By King & Wood
作者：海关与贸易合规团队 向境外支付的特许权使用费是否需要计入进口货物的完税价格一直是海关部门监管的重点问题。最近我们处理的一个此类案件很有代表性，也希望通过以下简单分析，分享我们的体会。 案例的基本情况是：知名大型企业集团境外A公司在华设立B工厂，主要从事汽车电子系统的研发、生产和销售，并为自产产品提供售后服务。B工厂采取的经营模式为，利用一般贸易方式从A直接购买、进口或通过A从境外C公司购买并进口汽车零部件，针对从A公司进口的一部分零部件，B工厂检查并包装后，直接转卖给国内其他厂商，其余从A公司进口的零部件以及从C公司进口的全部零部件，由B公司进行加工、组装后销售给境内客户。同时，B工厂分别与A公司和C公司签署了《技术使用许可合同》，根据合同约定， B工厂每年按照净销售额的5%向A公司、按照净销售额的3%向C公司支付特许权使用费。近期，属于一般信用企业的B工厂为了提高效率、享受更便捷的通关政策，向所属海关申请成为一般认证企业，而当地海关在进行认证审查时，发现B工厂对外支付特许权使用费，并质疑该特许权使用费因与进口零部件相关，要求B工厂就过去三年向A和C两公司支付的共计约6000万人民币的特许权使用费分摊到进口货物的完税价格中补缴进口环节的税款。 全文阅读，请点击此处。
Media Law Prof Blog
Canadian Copyright and the Mandatory Tariff
Ariel Katz, University of Toronto, Faculty of Law, is publishing Spectre: Canadian Copyright and the Mandatory Tariff - Part II in volume 27 of IPJ (2015). Here is the abstract.Canadian…
International Trade Insights
Reforming the Miscellaneous Tariff Bill Process
By Robert Stang
The Miscellaneous Tariff Bill (MTB) process provides importers relief from duties on an item-by-item basis, up to $500,000 annually. On April 16, 2015, Senators Rob Portman (R-OH), Claire McCaskill (D-MO)…
U.S. Legal Insights for Korean Businesses
Add Importers to Those Facing Expanding Whistleblower Claims Under the False Claims Act
한국어 번역문은 이곳을 클릭해주시기 바랍니다. On February 12, 2015, the Department of Justice (“DOJ”) announced that three U.S.-based importers had agreed to pay more than $3 million to resolve a…
China Law Blog
Exports from China by the Numbers
By Adams Lee
Companies deciding whether to export products from China must carefully weigh immediate and long-term profit potential against the costs of shipping and entering their products into foreign markets. The most…
International Law Prof Blog
Japan Initiates WTO Dispute with Ukraine Over Cars
Earlier this week, Japan requested consultations with the Ukraine at the World Trade Organization (WTO), over allegations that the Ukraine acted inconsistently with its obligations under the WTO Safeguards Agreement. …
International Law Prof Blog
EU-China Trade Dispute Over Solar Panels
Earlier this week, the European Commission imposed 20 billion euros worth of anti-dumping tariffs on solar panels from China. (Dumping involves selling a product a less than fair market value.) News reports indicate…
Washington Energy Report
FERC Grants Complaint Regarding Unfiled Revisions to PJM’s Capacity Market Manual
On April 19, 2013, FERC granted a complaint by Comverge, Inc., Viridity Energy, and Energy Curtailment Specialists (the “Demand Response Coalition”) alleging that PJM Interconnection L.L.C.’s (“PJM”) revisions to its…
International Law Prof Blog
Guatemala Brings Action Against Peru at WTO
Guatemala formally initiated dispute settlement proceedings against Peru at the World Trade Organization (WTO) this week with respect to additional duties being imposed on certain agricultural products. In accordance with…
Washington Energy Report
FERC Conditionally Accepts MISO’s Resource Adequacy Requirements for New LSEs – Orders Compliance
On April 2, 2013, FERC conditionally accepted the Midwest Independent Transmission System Operator, Inc.’s (“MISO”) proposed Open Access Transmission, Energy and Operating Reserve Markets Tariff (“Tariff”) revisions to address resource…