| Abstrakt: |
Significant changes in the protection of goods containing intellectual property objects are considered in terms of payment of royalties in cross-border trade. The analysis of a transportation procedure of goods includes the peculiarities of their customs value establishing. The upward tendency for registered trademarks is observed both in Russia and in the world, independently of one another. Risks of violating intellectual property rights and risks related to the non-inclusion of royalties in the customs value of goods transported are analyzed. As a result, the inclusion of royalties in the customs value of goods is defined as the most significant requirement for a safe supply chain of goods under study. The study covers the important problems of establishing the customs value in the logistics flows of goods containing intellectual property objects, and the solutions to the stated problems. This article examines the peculiarities of including royalties in the customs value in the supply chains. Equivalent interpretation of the terms of payment inclusion in the world practice is established. The analysis results of judicial practice are grounds for proposals to update the existing regulatory documents that reveal the meaning and content of the license agreement as to goods imported into Russia within the EAEU and containing objects of intellectual property. Organizational proposals on the interaction between customs authorities and participants in global trade, on the interaction of federal executive bodies in terms of the correct interpretation of customs legislation, as well as in terms of the possible access to available information on license contracts are developed |
