Customs Act 1901


Division 2 - Valuation of Imported Goods  


157(1)   [Royalty]  

A reference in this Division to a royalty includes a reference to an amount paid or credited (however described or computed and whether the payment or credit is periodical or not to the extent to which the amount is paid or credited as consideration for:

(a) the making, use, exercise or vending of an invention or the right to make, use, exercise or vend an invention;

(b) the use of, or the right to use:

(i) a design or trade mark;

(ii) confidential information; or

(iii) machinery, implements, apparatus or other equipment;

(c) the supply of scientific, technical, industrial, commercial or other knowledge or information;

(d) the supply of any assistance that is ancillary and subsidiary to, and is furnished as a means of enabling the application or enjoyment of, any matter falling within any of the foregoing paragraphs; or

(e) a total or partial forbearance in respect of any matter falling within any of the foregoing paragraphs (including paragraph (d)).

157(2)   [Payment made when imported goods]  


(a) a person pays an amount of royalty in respect of goods at a time when the goods are not imported goods;

(b) the goods are imported goods before or after the payment; and

(c) the payment is made in connection with a scheme entered into or carried out for the purpose of the payment not being royalty for the purposes of this Division;

the payment shall be deemed, for the purposes of this Division, to have been made at a time when the goods were imported goods.

157(3)   [Definitions]  

In this section:

means a design of a kind capable of being registered under the Designs Act 2003 , whether or not it is registered under that Act or any other law;

, in relation to an amount, includes the incurring of a liability to pay, and the crediting of, the amount;


(a) an agreement, arrangement, understanding, promise or undertaking, whether formal or informal, whether express or implied and whether or not enforceable, or intended to be enforceable, by legal proceedings; or

(b) a plan, proposal, action, course of action or course of conduct, whether unilateral or otherwise;

, includes hire-out, lease-out, rent-out, sell, market, distribute or otherwise trade in or dispose of.

157(4)   [Scheme]  

For the purposes of this section, a scheme shall be taken to be entered into or carried out for a particular purpose if the person who has, or one or more of the persons who have, entered into or carried out the scheme or a part of the scheme did so for that purpose or for purposes including that purpose.

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