Jurisdiction: Uganda · Decision: Tax Appeals Tribunal · Neutral citation: [2017] UGTAT 121 · Decision date: 4 August 2017 · FGL review: September 2026 A royalty or licence fee can look like an ordinary commercial expense in the accounts. For customs purposes, however, the question is different: must that payment be added to the value of imported goods and therefore increase the customs duties and import taxes calculated on those goods? Bata Shoe Co. Ltd v Uganda Revenue Authority is an important Ugandan decision on that question. The Tribunal accepted that the trademark royalties were connected to the Bata-branded footwear, but it still vacated the assessment because URA had not established the separate requirement that payment of the royalties was a condition of sale of the imported goods. What triggered the dispute Bata Shoe Company Uganda sold and distributed footwear imported from countries including Kenya, Singapore and China under the Bata...