In the Company’s case, the payment to UNIQLO under the Agreement is for the rights and the Know-How obtained to be used in Thailand, which is a separate payment for the costs of the imported goods to FRSG. Consequently, the payment to UNIQLO is not connected with the purchase of the imported goods, and unrelated to the imported goods. Therefore, the payment should not be deemed as proceeds, and is not a part of the customs value.