Rates for Importing a Record

Mechanical reproduction rights are calculated by applying the following rates:
 

• 7.4% of the retail price of the record (VAT included) when the importer knows the retail price
• 9.009% of the wholesale price (VAT included) when the importer does not know the retail price
• 9.009% of the wholesale price (VAT included) recalculated as per standard practice in the recording industry (i.e. by adding up all the invoices to be paid by the importer, including purchase invoices, customs duties, taxes, freight, payments made to any intermediaries, customs brokerage fees and the stated mark-up), when the importer does not know either the retail price or the wholesale price.

In theory, rights are collected for each individual work, but can be replaced by a flat fee for phonograms when you prove it is impossible in practice to provide a detailed list of all the titles of the works reproduced on the records, complete with the names of the authors and composers for each work.

Given the statistical proportion of works SDRM do not administer and the significant reduction in our collecting, documenting and distributing costs by using this flat rate system, the assessment base has an automatic reduction of 30%. The percentage of the reduction can be changed, at your request, if you provide proof of the special type of content on the records you are importing, this being determined by all appropriate methods (e.g. testing).

When adopting this method, a letter must be sent to SDRM stating that you accept full civil and criminal liability for the imports in question. SDRMauthorization cannot be used as a pretext to defend the importing of any records infringing related rights and therefore illegal.

Mechanical reproduction rights for a record cannot be less than what is referred to as a “minimum” amount. The minimum fees applying to imports are listed below. They are revised at regular intervals and updates are available on request.

Minimum Fees (Excluding VAT)

Recording Format	Minimum Fee
SINGLE CD	€0.2287
LP CD	€0.4955
SINGLE CASSETTE	€0.1235
LP CASSETTE < 60 min.	€0.3201
LP CASSETTE > 60 min.	€0.3201
SP and EP 45rpm / 17cm (7”)	€0.1235
45rpm MAXI SINGLE	€0.2454
33rpm / 30cm (12”) < 60 min.	€0.2988

When a flat rate is charged, as described above, and when the price of the format entered on the declaration incurs a minimum fee, the same flat discount is applied to the minimum fee.

Rates listed above do not include VAT (5.5%) or compulsory Social Security charges for authors (1%). To calculate the fee including VAT and Social Security charges, simply multiply the fee (excluding VAT) by 1.065.