Part 21: Valuation & Appraisement of Merchandise
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16m
Intellectual property rights are vital in sales, especially concerning copyright and trademark ownership. Permission from rights holders is necessary before producing or importing products. Different treatments of royalties and license fees in customs can affect importation. Third-party ownership and agreements are crucial to avoid customs issues. The Disney example underscores the importance of licensing agreements, which influence appraised value and transaction conditions.
#Code of Federal Regulations (CFR) Title 19
#Part 152
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