Valuation (Export Goods) Rules, 2007 Rule 5 — Computed value method
Valuation (Export Goods) Rules, 2007 · Computed value method
If the value cannot be determined under rule 4, it shall be based on a computed value, which shall include the following:-
(a)cost of production, manufacture or processing of export goods;
(b)charges, if any, for the design or brand;
(c)an amount towards profit.
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Valuation (Export Goods) Rules, 2007 Rule 5 — Computed value method