International Conference on Customs Valuation Issues

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On 15 February 2013, the American Chamber of Commerce and the Ministry of Revenue and Levies held a conference on customs valuation issues. This event hosted speakers from the World Trade Organisation, the World Customs Organisation, The Ministry of Revenue and Levies, PwC and the American Chamber of Commerce.

Igor Dankov, a PwC's Customs Leader, moderated the conference and spoke about cooperation between Customs and the AmCham. Igor was a member of the working group that worked out proposals for creating a transparent mechanism of adding royalties to the customs value of imported goods. Together with the experts from the customs service, he developed the following proposals in respect of royalties:

  • criteria for assessing whether the royalties relate to the goods
  • treatment of royalties which partially relate to the goods
  • criteria for assessing whether payment of royalties is a condition of the sale of the goods
  • cases where customs value may include payments for distribution or resale of the goods
  • the possibilities of using alternative methods of computing dutiable royalties

These proposals were based on EC's customs practice and WCO's documents. Although these provisions have to be approved by the Government, some of them can already be applied now.

We have extensive experience in customs treatment of royalties and other customs valuation issues. We will be pleased to help you upon request.

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PwC Ukraine helps organisations and individuals create the value they’re looking for. We’re a member of the PwC network of firms in 158 countries with close to 180,000 people. We’re committed to delivering quality in assurance, tax and advisory services. Tell us what matters to you and find out more by visiting us at www.pwc.com/ua.

PwC has been operating in Ukraine since 1993 and is one of the largest professional services organisations in the country. The headquarters of the Ukrainian firm is in Kyiv with three full service offices in Donetsk, Lviv and Dnipropetrovsk, Our clients benefit from working with both Ukrainian experts and expatriate professionals that bring knowledge and experience from PwC firms worldwide.

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