[2022] NZCAA 01 (28 February 2022) [pdf, 338 KB]
...Customs and Excise Act 19961. Schedule 2 is concerned with the valuation of goods for the purpose of imposing customs tariffs. Clauses 3(1)(a)(iv) and (v) provide, the transaction value of goods shall be adjusted by adding: (iv) royalties and licence fees, including payments for patents, trademarks, and copyrights in respect of the imported goods that the buyer must pay, directly or indirectly, as a condition of the sale of the goods for export to New Zealand, exclusive of charges...