33Under Article 157(1) of Regulation No 2454/93, ‘royalties and licence fees’ for the purposes of Article 32(1)(c) of the Customs Code are to be taken to mean, in particular, payment for the use of rights relating ‘to the sale for exportation of imported goods (in particular, trade marks, registered designs)’ or ‘to the use or resale of imported goods (in particular, copyright, manufacturing processes inseparably embodied in the imported goods)’.
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