CBP’s ruling gives automakers and importers a useful valuation marker for connected-vehicle services, holding that post-importation license fees for cloud-based navigation and content features were not dutiable additions to the value of imported passenger vehicles. The decision turned on the separation between the vehicle sale and the optional SaaS arrangement: the payments were made after U.S. sale, for consumer-facing content services, and were not a condition of the vehicles’ sale for export.
This item is available in full to subscribers.
To continue reading, you will need to either log in to your subscriber account, below, or purchase a new subscription.
If you are a current subscriber, and had an account on our previous site, you already have an account. If you have not yet logged into our new site, click here to reset your password.
Otherwise, click here to view your options for subscribing.
Please log in to continue |
