Part success in omitted duty amount for customs valuation purposes

In representing a multinational outdoor apparel company to appeal a duty assessment on commission and royalty, Lee & Ko aggressively argued that the customs authority’s duty assessment by inclusion of purchase commission and royalty in dutiable value is unreasonable and was partially successful.  Given that KCA has recently increased their level of scrutiny in investigation of dutiable values and inclusive factors such as royalty Lee & Ko’s partial success was greeted with positive comments by the business community.