Customs valuation and intercompany royalties: the Curtis Balkan case

Imagine a situation where the local distribution affiliate sells a product for $100 per unit and would be expected to earn gross profits of $20 per unit.-2020-09-21 18:56:15Z:https://www.google.com/url?rct=j&sa=t&url=https://mnetax.com/customs-valuation-and-intercompany-royalties-the-curtis-balkan-case-40317&ct=ga&cd=CAIyHDk4ODQxOGQzOTk1ZDUzOTI6Y29tOmVuOlVTOkw&usg=AFQjCNEdHNLCGjHlmpRrUCf24AjNcKCjQA