{"id":44933,"date":"2026-04-13T17:12:05","date_gmt":"2026-04-13T23:12:05","guid":{"rendered":"https:\/\/garciabodan.com\/?p=44933"},"modified":"2026-04-13T17:41:02","modified_gmt":"2026-04-13T23:41:02","slug":"the-legal-industry-reviews-royalties-and-customs-duties-how-they-affect-the-import-value","status":"publish","type":"post","link":"https:\/\/garciabodan.com\/en\/the-legal-industry-reviews-royalties-and-customs-duties-how-they-affect-the-import-value\/","title":{"rendered":"The Legal Industry Reviews | Royalties and customs duties: how they affect the import value"},"content":{"rendered":"<p>In international trade transactions, royalty payments can have a direct impact on the determination of customs value and, consequently, on the applicable tax burden.<\/p>\r\n<p>In this analysis, our Nicaragua Partner, Melvin Estrada, explains how these payments must be included in the customs value when they constitute a condition of sale, regardless of how they are structured in the contract.<\/p>\r\n<p>The article highlights the importance of evaluating the transaction as a whole, including contracts, payment flows, and the relationship between the parties, to ensure consistency and mitigate risks with customs authorities.<\/p>\r\n<p>&nbsp;<\/p>\r\n<p>&nbsp;<\/p>\r\n<hr \/>\r\n<p><strong>Read the full article<\/strong><\/p>\r\n<p><a href=\"https:\/\/www.flipsnack.com\/cejchile\/the-legal-industry-reviews-nicaragua-edition-3-april-2026\/full-view.html?p=36\"><strong>Royalties and customs duties: how they affect the import value<\/strong><\/a><\/p>\r\n<hr \/>\r\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>In international trade transactions, royalty payments can have a direct&#8230;<\/p>\n","protected":false},"author":7,"featured_media":44930,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[227],"tags":[],"class_list":["post-44933","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-press"],"acf":[],"_links":{"self":[{"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/posts\/44933","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/comments?post=44933"}],"version-history":[{"count":3,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/posts\/44933\/revisions"}],"predecessor-version":[{"id":44936,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/posts\/44933\/revisions\/44936"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/media\/44930"}],"wp:attachment":[{"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/media?parent=44933"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/categories?post=44933"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/garciabodan.com\/en\/wp-json\/wp\/v2\/tags?post=44933"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}