Dispute regarding inclusion of royalties into customs cost. The Higher Administrative Court of Ukraine has approved argumentation provided by WTS Consulting in respect of: 1) impossibility to use cost of inventories for royalty calculation with the purpose of inclusion into customs cost; 2) obligatory decision to be made by the customs concerning calculation of customs cost (separately from the Act) during audit conduction; 3) necessity to calculate customs cost in each of customs declaration. The importer’s claim was sustained in full, and customs notification-decisions were totally cancelled.


client: Ukrainian enterprise of a big international company in the sphere of household goods