Customs law applies to license fees paid as a condition of sale even if seller lacks copyright.

The Supreme Court of Poland overturned the Supreme Administrative Court's decision regarding customs duties on used film copies. The importer had underdeclared license fees paid to a third-party copyright holder, arguing these fees were not a condition of the sale from the film copy seller. The court ruled that Article 25(1)(4) of the Customs Act applies whenever the buyer is obligated to pay such fees as a condition of acquiring the copies, regardless of whether the seller holds the copyright.