Resolving Customs Valuation Challenges Affecting Your China Customs Compliance Status: How to Approach Complex Royalty Payment and Arm’s Length Pricing Issues

April 1, 2015 2:15pm

Yan Hai
Senior Partner
Guangsheng & Partners

Dolly Zhang
Director| Indirect Tax/Tax and Business Advisory Services
Deloitte China

  • Discussing recent royalty payment customs investigations
  • Deciphering key provisions governing royalty payments in China
  • Preventing the common mistakes importers make regarding valuation on royalty payment
  • What kind of decisions can be challenged
  • Learning lessons from Custom Arm’s length cases have taught us
  • Interpreting Customs “functional analysis and benchmarking result sections of the transfer pricing documentation”
  • How to closely monitor the material import price against available market price information
  • How to ensure the inter-company prices are Arm’s Length pricing
  • How to conduct a thorough internal review before making any submission to Customs
  • How to response to customs valuation audit or investigation
  • Rulings and price consultation process