China Customs Valuation:Software Exempted; E-Content and IP Royalties Still at Risk

| BY

clpstaff &clp articles

The new Measures notably improves protection for computer software importers and supply chains by confirming that customs import duty will not be levied on most data-processing software.

New China Customs measures confirm that the dutiable value of imported goods excludes the value of data-processing software, but includes the value of other electronic content along with copyrights, trademarks, technology and distribution rights - even if payable through royalties. The measures also detail and standardize many customs procedures, with mixed implications for taxpayers.

By Neal A. Stender and Cliff Mok,
Orrick, Herrington & Sutcliffe, Hong Kong
Zhihua (David) Tang, Coudert Brothers LLP, Beijing and Shanghai

This premium content is reserved for
China Law & Practice Subscribers.

  • A database of over 3,000 essential documents including key PRC legislation translated into English
  • A choice of newsletters to alert you to changes affecting your business including sector specific updates
  • Premium access to the mobile optimized site for timely analysis that guides you through China's ever-changing business environment
For enterprise-wide or corporate enquiries, please contact our experienced Sales Professionals at +44 (0)203 868 7546 or [email protected]