进口货物特许权使用费海关估价之完善路径分析

在经济全球化背景下,涉及知识产权的贸易越来越普遍,而现代国际贸易的特点之一,就是进口货物的商标权、专利权等无形的特许权伴随着有形货物的转移,因此,目前进口货物的特许权使用费成为中国海关估价难点之一.文章在综述我国现行特许权使用费海关估价规则的基础上,针对我国进口货物特许权使用费海关估价所面临的问题,着重就如何进一步完善进口货物特许权使用费海关估价,从海关估价技术、估价法规、估价制度、外部环境等四条路径进行了具体分析,并提出了相关建议.

On Ways of Improving Customs Valuation of Loyalties and License Fees

Against the background of lectual properties is increasingly popular. economic globalization, the trade related to intel- One of the characteristics of modern international trade is the transfer of invisible loyalties and license with visible goods, such as trade marks, patents and etc. Nowadays the valuation of loyalties and license fees of imported goods be- comes the top priority for China Customs. The essay first analyzes Customs valuation rules of loyalties and license fees of imported goods. Aimed at those problems of the valuation of loyal- ties and license fees, the essay proposes advice on how to improve Customs valuation on loy- alties and license fees based on the analysis of Customs valuation techniques, regulations, systems and external environment.