광고선전비의 관세평가에 관한 연구 - 거래가격방법을 중심으로 -

Abstract

There have been a lot of confusion in practice in whether or not Advertising, Marketing and Promotion Expenses (hereinafter “AMP expenses”), paid directly by the buyer or to the seller during importation of goods, should be included in customs duty. However, in terms of the transaction value method, there is no regulation on AMP expenses defined by the customs law, but a regulation on Marketing activities noted by the Note to Article 1, Paragraph 1(b), paragraph 2 of GATT Customs Valuation Agreement (hereinafter “CVA regulation”) in a very limited scope with interpretative controversy, causing increase in controversy over customs valuation associated with AMP expenses. This paper suggested the criteria for including AMP expenses in the customs value of imported goods in terms of application of the transaction value method, by considering who among seller and buyer is in charge and takes lead in marketing activities, who pays for AMP expenses, where the target region for advertising is, etc. AMP expenses paid by the buyer are not included in the customs value of the imported goods in principle, based on the CVA regulation, if the buyer takes the lead in performing domestic marketing activities bearing expenses thereof. However, AMP expenses paid by the buyer are included in the customs value as an indirect payment if the buyer undertakes marketing activities on the seller's account or pays the advertising agency for AMP expenses after the seller concluded an advertising agency contract with the advertising agency. AMP expenses shall be included in the customs value of the imported goods if: the seller performs domestic marketing activities for the imported goods and includes the AMP expenses in the price of imported goods; and the seller performs domestic marketing activities for the imported goods and separately charges the buyer for AMP expenses. However, AMP expenses paid by the buyer shall not be included in the customs value of the imported goods, as it is considered a price for an extra service if the seller performs domestic marketing activities regardless of the imported goods, i.e., the buyer concludes a separate marketing outsourcing contract with the seller who has an excellent marketing know-how, as necessary for business, and pays the seller the amount corresponding to the value of service provided. In case that the headquarter of multinational enterprise is paid for international marketing fee under the contract with the local sales subsidiaries upon completion of domestic marketing activities including sponsoring any international events, the international marketing fee might be included in the customs value of the imported goods, as it corresponds to an indirect payment of royalties according to the principle of substantial taxation, by considering general rights and duties of licenser and licensee per transaction characteristics, details of the license contract, principal agent and details of international marketing activities, process of spending and settling international marketing fee, etc. International marketing fee paid according to the goods supply contract shall be included in the customs value as an indirect payment.