Section 5 in The Customs Valuation (Determination of Value of Export Goods) Rules, 2007
5. 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.
