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2021 | OriginalPaper | Chapter

Intellectual Property from a Customs Perspective

Authors : Bettina Mertgen, Philipp Hamann

Published in: Intangibles in the World of Transfer Pricing

Publisher: Springer International Publishing

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Abstract

This chapter describes the treatment of intellectual property under customs law, and the interaction between customs and transfer pricing. The reader is first introduced to the basics of customs law and customs valuation. The governing principles and valuation methods are explained. It is then discussed under what circumstances royalties, license fees and the transfer of ownership of an intellectual property right are subject to customs duties. Subsequently, it illustrates what potential significance transfer pricing has for the customs treatment of transactions between related parties. The reader learns to what extent transfer pricing documentation can be helpful for customs purposes. Finally, it sets out the preconditions for the eligibility of transfer pricing methods and transfer pricing documentation for customs valuation.

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previous chapter IP from an M&A Tax Perspective
Footnotes
1
Lux et al. (2012, p. 120).
 
2
European Court of Justice (ECJ) C-173/15 GE Healthcare, BeckRS 2017, 103297: 30; ECJ C-306/04 Compaq Computer International, BeckRS 2006, 70899: 30; ECJ C-291/15 EURO 2004. Hungary, BeckRS 2016, 81296: 23, 26.
 
3
German Customs (2017, p. 4), and Müller-Eiselt and Vonderbank (2017), 4232 416.
 
4
European Commission (2016), 3.2 7, German Customs (2017, pp. 5 et seq.), and Customs Code Committee (n.d., p. 3).
 
5
European Commission (2016), 3., 3.2 8, and Wahlig and Mertgen (2016, p. 793).
 
6
Müller-Eiselt and Vonderbank (2017), 4232 406.
 
7
German Customs (2017, p. 20), German Customs (2016, p. 59), and Müller-Eiselt and Vonderbank (2017), 4270 118.
 
8
European Commission (2016), 3.5 14, and Müller-Eiselt and Vonderbank (2017), 4232 458.
 
9
Müller-Eiselt and Vonderbank (2017), 4270 119, 125.
 
10
German Customs (2017, p. 16), and Müller-Eiselt and Vonderbank (2017), 4232 446 (in general), 461 (example).
 
11
German Customs (2017, p. 16), and Müller-Eiselt and Vonderbank (2017), 4270 119, 125.
 
12
German Customs (2017, p. 25), and Müller-Eiselt and Vonderbank (2017), 4232 461.
 
13
See European Commission (2016), 3.5 15; Customs Code Committee (n.d., p. 9); Lux et al. (2012, p. 128).
 
14
Customs Code Committee (n.d., p. 12).
 
15
Müller-Eiselt and Vonderbank (2017), 4232 500.
 
16
See Müller-Eiselt and Vonderbank (2017), 4232 500et seq. with further references.
 
17
See Wahlig and Mertgen (2016, pp. 793 et seqq.).
 
18
Rinnert (2017, pp. 141et seq.), Witte and Wolffgang (2016, p. 1393b & et seqq.), and Rinnert (2015, p. 147).
 
19
See German Customs (2017, pp. 33–38), and Wahlig and Mertgen (2016, p. 794).
 
20
Müller-Eiselt and Vonderbank (2017), 4232 416.
 
21
Müller-Eiselt and Vonderbank (2017), 4270 64.
 
22
German Customs (2016, p. 5), Witte and Wolffgang (2016, p. 211), and Witte (2013, pp. 12–14).
 
23
ECJ 259 C-173/15: 54 GE Healthcare.
 
24
German Customs (2017, p. 53), and German Customs (2016, p. 63).
 
25
German Customs (2017, p. 41), and Thaler (2014, p. 213).
 
26
German Customs (2016, p. 16).
 
27
German Customs (2016, pp. 30et seq.).
 
28
ECJ C-529/16 Hamamatsu 368 Photonics Deutschland, BeckEuRS 2017, 494105.
 
29
FG Munich 14 K 1974/15, BeckRS 2016, 95524.
 
30
FG Munich 14 K 2028/18, BeckRS 2018, 34501.
 
31
German Customs (2016, p. 28).
 
32
See German Customs Code (2016) DV Zollwertrecht p. 31.
 
33
Müller-Eiselt and Vonderbank (2017), 4270 32.
 
34
Vonderbank (2016, p. 330).
 
35
Müller-Eiselt and Vonderbank (2017), 5800 9.
 
36
Müller-Eiselt and Vonderbank (2017), 4229 917.
 
37
World Customs Organization (2015, p. 61).
 
38
World Customs Organization (2015, pp. 61et seq.).
 
39
World Customs Organization (2015, p. 62).
 
40
Vonderbank (2016, pp. 331et seq.).
 
41
Vonderbank (2016, p. 332).
 
42
Vonderbank (2016, p. 332).
 
43
Vonderbank (2016, pp. 332et seq.).
 
44
Vonderbank (2016, pp. 333et seq.).
 
45
Vonderbank (2016, p. 335), and World Customs Organization (2015, p. 70).
 
Literature
Customs Code Committee. (n.d.). Commentary No 3 of the Customs Code Committee (Customs Valuation Section) on the Incidence of Royalties and Licence Fees in Customs Value. In: Compendium of Customs Valuation Texts 2008:19–22 (Taxud/800/2002-EN).
European Commission. (2016). Guidance: Customs Valuation. (Taxud B4/ (2016) 808781).
German Customs. (2016). Dienstvorschrift Zollwertrecht (Z 51 01).
German Customs. (2017). Zollwertrecht/Merkblatt Lizenzgebühren (E-VSF-N 31 2017).
Lux, M., Cannistra, D., & Rodriguez Cuadros, M. A. (2012). The Customs Treatment of Royalties and License Fees with Regard to Imported Goods. GTCJ, 7(4), 120–142.
Müller-Eiselt, K. P., & Vonderbank, S. (2017). EU-Zollrecht: Zollwert. Heidelberg: C.F. Müller.
Rinnert, S. (2015). Zollwertrechtliche Durchführungsregelungen zum Unionszollkodex. ZfZ, 2015, 142–147.
Rinnert, S. (2017). Die wesentlichen Neuerungen im Zollwertrecht. ZfZ, 2017, 139–142.
Thaler, J. (2014). Rechtliche und praktische Probleme bei der grenzüberschreitenden Nutzung von Urheberrechten im Rahmen der Zollwertermittlung. ZfZ, 2014, 209–216.
Vonderbank, S. (2016). Die Bedeutung von Verrechnungspreisen bei der Zollerhebung. IStR, 25(6), 229–335.
Wahlig, S. & Mertgen, B. (2016). Zollwertrelevanz von Markenlizenzzahlungen im Hinblick auf die Neuregelungen des Unionszollkodex (UZK) ab dem 1.5.2016. BB, 2016(14), 791–794.
Witte (Ed.). (2013). Zollkodex. München: C.H.Beck.
Witte, P. & Wolffgang, H. M. (2016). Lehrbuch des Zollrechts der Europäischen Union. Herne: NWB Verlag.
World Customs Organization. (2015). WCO Guide to Customs Valuation and Transfer Pricing.
Metadata
Title
Intellectual Property from a Customs Perspective
Authors
Bettina Mertgen
Philipp Hamann
Copyright Year
2021
Publisher
Springer International Publishing
Book
Intangibles in the World of Transfer Pricing

Print ISBN: 978-3-319-73331-9

Electronic ISBN: 978-3-319-73332-6

Copyright Year: 2021

DOI
https://doi.org/10.1007/978-3-319-73332-6_46

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