Keelung Customs stated that recently there have been cases where importers have omitted to declare royalties when declaring fees that should have been added to the declaration, resulting in subsequent corrections to the declaration and the payment of taxes. The importer is urged to pay the royalties according to the transaction conditions if there are any. If it is paid to the seller or the right owner, it should be proactively included in the dutiable value at the time of import and declared honestly to avoid unnecessary trouble.
Source: mof.gov.tw
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