浅析商标权使用费是否计入进口货物完税价格之判定

摘要：商标权使用费是否计入进口货物完税价格的判定是海关估价的难点之一。文章从商标本身的特点及进口货物商标使用费计入完税价格的条件入手，结合WCO估价技术委员会发布的进口货物商标权使用费典型案例咨询性意见以及评论25．1进行分析阐述，着重探讨了判定商标权使用费的支付构成进口销售前提条件的关键以及商标权使用费计入进口货物完税价格的实质，并在此基础上提出海关在估价实践中审查商标权使用费的相关建议。

Analysis on Whether Trademark Royalties Are Included in the Dutiable Value of Imported Goods

Whether trademark royalties are included in the dutiable value of imported goods is one of the difficulties in customs valuation. Based on the trademark characteristics and the conditions of trademark royalties calculated into the dutiable value of imported goods, and resorting to the typical case of Advisory Opinion and Commentary 25.1 published by WCO Technical Committee on Customs Valuation, this paper explores into the critical junc- ture that the decision on the payment of trademark royalties constitutes the condition of sale of the goods being valued, and probes into the essence that the trademark royalties are in- cluded in the dutiable value of imported goods. In conclusion, some suggestions are recom- mended on the examination of the trademark royalties in customs valuation.