Problems encountered in the declaration of royalty and license fees in terms of customs value and solutions: The case of Tekirdag Customs

In this study, firstly, a general explanation regarding intellectual and industrial property rights was provided, highlighting the main source of royalty and licensing fees. In the second section, the position of royalty and licensing fees in customs and tax legislation was examined, along with their relation to the customs value of goods, and the declaration procedures to customs authorities were explained with examples. Based on this information, the problems encountered by company representatives and customs personnel, as well as systemic deficiencies, were evaluated to present measures that can be taken by the customs administration and companies to prevent tax losses and potential penalties. The study is based on the import of goods subject to royalty and licensing fees at the Tekirdağ Customs Directorate.