Exclusions from the customs value: importations involving payments for rights to reproduce
In respect of imported goods, payments for rights to reproduce fall into two categories:
| Category | Description | || | Property rights | 1. where goods are imported for use as models for copying and payment is made for the right to reproduce the goods and 2. where the imported goods themselves are not actually used as a model for copying but rather the intellectual property contained therein/thereon for example: | | | * master computer tapes and discs where payment is made for the right to copy the program recorded on the tape or disc * moulds where the assigned right is the right to reproduce goods in the form of the moulding * dies where payment is made for the right to reproduce the design etched or engraved onto the dies * master video tapes and films where payment is made for the right to copy the programmes recorded thereon and * master music cassettes or records, where payment is made for the right to copy the tapes or discs. | | Performing rights | These usually fall into the following categories:
- video tapes and films, where payment is made for the right to publicly display the programmes recorded on them or
music cassettes or records where payment is made for public performance of the music contained thereon.
(Note: Imports of video tapes or music cassettes could attract both payments for the right to copy the intellectual property and for the right to publicly exhibit or play the same).