How intellectual property payments impact US tariffs on goods

Understanding how CBP treats these payments is essential for minimising risk, maintaining compliance, and avoiding costly surprises.

Merchandise importers into the United States (US) may owe significantly increased duties when the US Customs and Border Protection (CBP) determines that customs values include not only the value of the goods, but also related royalty and license fees. When it comes to US import duties, most importers recognise that tariffs are generally assessed against the imported merchandise’s dutiable customs value. However, what often goes unnoticed are the off-invoice payment (e.g., royalties an...

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Authors: Andrew Siciliano, Daniel Rae,

Published Date: 26 August 2025