Canadian Supreme Court rules that dutiable value of trade- marked goods sold by Mattel, Inc. to its Canadian subsidiary does not include royalties or license fees since payment of these sums not condition of sale under Canadian customs statute.

From: International Law Update | Date: September 1, 2001 | Copyright information

This case deals with duties on the importation of goods by Mattel Canada, Inc.(the importer), a Canadian subsidiary of Mattel, Inc., a U.S. corporation. Foreign manufacturers had invoiced the goods to Mattel Trading Company, Ltd., of Hong Kong (the intermediary) which in turn invoiced them to the U.S. parent company. The latter then invoiced them to the importer, and the goods traveled directly to the importer from Hong Kong.

At each of these stages, the price of the goods went up. The importer also paid royalties and license fees to X, a confidential trade-mark licensor. ...

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