Belongs to. According to the "Measures of the Customs of the People's Republic of China for Approving Import and Export Duty-Paid Prices", it is known that royalties refer to the payment of patent rights and trademark rights by the buyer of imported goods to obtain intellectual property rights from the right holder and the right holder's valid authorizer. , fees paid for the license or transfer of know-how, copyrights, distribution rights or sales rights. Therefore, foreign product registration fees are royalties. Royalty is a payment as property income, not a payment for commodity operations. Expenses incurred for the use of proprietary assets of other units can only be covered by property income derived from the use of such assets.