2020 October No.78 – Value


Importer ABC company wishes to purchase trademarked watches from seller XYZ Limited. The price of the watches is $200 each. XYZ will not sell unless ABC pays them an additional fee of $10 per watch for the right to the trademark. This fee is:

A. A selling commission to be added to the PAPP

B. A buying commission to be deducted from the PAPP

C. A proceed of sale to be added to the PAPP

D. A royalty to be added to the PAPP

E. An unquantifiable addition to the PAPP, which precludes the establishment of Transaction Value

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The Answer is : D

Citation: 19CFR?? 152.103(b)

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