The Ministry of Finance and the EEC clarified: import royalties are fully included in the customs value.
The Russian Ministry of Finance and the Eurasian Economic Commission (EEC) have provided official explanations on how to take into account royalties and royalties when determining the customs value of imported goods. The FCS informed that now the approach to accounting for such payments should be uniform — royalties are included in the cost of goods only in full if all the conditions established by the EAEU Customs Code are met.
As noted in the letter of the Ministry of Finance dated September 25, 2025 No. 27-01-21/93114, the current legislation does not provide for the possibility of dividing royalties into parts subject and not subject to inclusion in the customs value. In other words, the estimated distribution of these amounts at the discretion of the importer or customs is not allowed.
According to subparagraph 7 of paragraph 1 of Article 40 of the EAEU Customs Code, royalties and other similar payments must be added to the price actually paid for the goods if they are directly related to these goods and are a condition for their sale for import into the territory of the Union. If at least one of the established requirements is not met, royalties are not included in the calculation at all.
Thus, there are only two possible scenarios: either royalties are fully accounted for in the customs value structure, or they are not accounted for at all. This approach eliminates the possibility of manipulating calculations, and also ensures uniformity of actions of both declarants and customs authorities in all EAEU countries.
The Ministry of Finance and the EEC emphasize that the EAEU norms fully comply with the international standards for the valuation of goods established by the Agreement on the Application of Article VII of the General Agreement on Tariffs and Trade (GATT) of 1994. International practice also does not allow partial inclusion of royalties in the cost of imported goods.
According to experts, the new clarifications will help resolve disputes between importers and customs that previously arose due to different interpretations of the royalty accounting procedure. Now companies have a clear guideline — if royalties are a prerequisite for delivery, they fully increase the customs value, regardless of the structure of the contract or the distribution of payments within the company.
In addition, experts remind that incorrect reflection of royalties in the customs declaration may lead to cost adjustments and additional charges. Therefore, when concluding licensing agreements, participants in foreign economic activity should take into account in advance the impact of such agreements on customs value and consult with international trade lawyers.
