试析向第三方支付特许权使用费的销售条件构成

On Royalties to the Third Party as a Sale Condition

在判断特许权使用费支付是否应调整计入完税价格的过程中,如何判断向第三方支付特许权使用费是否构成销售条件往往成为海关估价工作的难点。本文结合WCO估价技术委员会评论意见及咨询性意见以及日本海关、欧盟海关相关规定,探讨买方向第三方权利所有人支付特许权使用费情形下销售条件构成的要素和标准,提出判断向第三方支付特许权使用费是否构成销售条件判断不应局限于书面协议以及关注权利所有人对卖方实施的控制的观点。

In the process of determining whether the payment of royalties should be adjusted and then included in customs value,customs officers often encounter a tough job in customs valuation on how to decide whether the royalties paid to the third party should constitute a sale condition. This article explores the elements and criteria for such a payment to constitute a sale condition by referring to the observations and advice of WCO Technical Committee of Customs Valuation and relevant rules of Japan Customs and EU Customs,and argues that such a decision should not just be based on the written agreement,and the restrictions imposed by the right holder upon the seller should also be taken into account.