This ruling continues the positive trend in court decisions on disputes over the inclusion in customs value of royalties paid or payable for the right to use IP in activities not related to goods in general or to the importation of goods in particular. A similar approach was supported by all three court instances in cases Nos. A09-1751/2021 and A09-1129/2021.
It should also be noted that the ruling continues the emerging positive stance to the effect that there are no grounds for amounts of VAT paid by an importer (licensee) as a tax agent to be included in the customs value of imported goods. That approach has already been confirmed by trial court rulings on cases Nos. A40−286 907/2021, A40−4727/2022, A40−10 498/2022, A40−3225/2022 and by appellate court rulings on cases Nos. A56−114 310/2021 and A40−3225/2022.