Section 5(b) in The Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2008
(b)The value of the non-originating materials, parts, or produce or materials of undetermined origin shall be:(i)the Cost Insurance and Freight (CIF) value, at the time of importation of the materials, parts, or produce where this can be proven; or(ii)the earliest ascertainable price paid for the materials , parts or produce of undetermined origin in the territory of the beneficiary where the working or processing takes place.
