Adidas New Zealand Ltd v Collector of Customs (Northern Region) - [1999] 1 NZLR 558

Revenue — Customs — Value of goods for duty purposes — Whether royalty payment included in “Customs value” — Whether royalties payable as a condition of a sale of the goods for export to New Zealand — Whether absence of contractual obligation between manufacturer and importer to pay royalty relevant — Customs Act 1966, Ninth Schedule, cl 3.