Bata Shoe Co. Ltd v Uganda Revenue Authority (Taxation Application No. 6 of 2010)
Bata Shoe Co. Ltd v Uganda Revenue Authority (Taxation Application No. 6 of 2010) [2017] UGTAT 121 (4 August 2017)
The Tribunal found that while the royalties paid by the applicant to Bata Brands were related to the imported goods, there was insufficient evidence to establish that payment of royalties was a condition of sale of the goods being valued. The sales documentation did not contain an explicit statement requiring royalty payment as a condition of sale, and the Trademark Licensing Agreement did not link royalty payment to the ability to purchase or import the goods. The Tribunal applied the interpretative guidance from the World Customs Organization and relevant case law, holding that all constitu…
Source excerpt
- Customs Valuation
- Royalty Payments
- Intellectual Property In Customs
- Vat On Imported Services
- Eac Customs Union
- Double Taxation