Chief Executive of the New Zealand Customs Service v Nike New Zealand Ltd - [2004] 1 NZLR 238

Revenue — Customs — Importation by subsidiary of goods manufactured overseas — Licence from parent company to use trade marks and other intellectual property — Whether payment of royalties to parent company for use of intellectual property was “a condition of the sale of the goods for export to New Zealand” — Whether parent company and another company acted as “buying agents” or “buyer’s agents” in procuring manufacture and purchase of goods by subsidiary overseas — Whether commissions paid to those companies were fees paid to buyer’s agents — Tariff Act 1988, ss 2 and 5.