Royalties and adjusting customs value of goods through court practice

The author presents an overview of judicial practice on disputes on the inclusion of royalties in the customs value of goods. The most significant decisions of arbitration courts, which refused to satisfy the requirements of the customs authorities, taken in favor of the customs authorities, as well as cases dealt with in favor of the participants of foreign economic activity. Recommends that participants in such activities cautious approach to the choice of the form of relations with the copyright holder, as well as to the content of concluded license agreements and distribution agreements.