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跨境药品LICENSE-IN交易中不应忽视的关税问题


作者:张运帷 孙兴 张文怡 范家达

近年来,由于医药行业技术高度集中、资金占用巨大、开发新药难度高,因此引进国外新药品种、药品技术进而搭乘“顺风车”,是境内医药企业较常见的开发模式。跨境药品的许可引进(license-in)交易是其中具有代表性的一种:境内药企向境外药企支付一定的费用,境外药企授予境内药企在境内的研发、生产和销售的商业化权利,境内药企前期进口境外生产的药品进行销售,后期借助境外药企的技术支持,实现该药品的国产化。而license-in交易中境内药企支付的费用,可能因被认为与前期进口药品有关,而被认定为计入药品成交价格征收关税。这一点经常被境内药企所忽视,存在潜在的合规风险。

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