Deductive value: customs valuation uses the domestic resale price to unrelated buyers after allowable deductions. Deductive value sets customs value as the unit price at which imported goods or identical or similar goods are sold in the greatest aggregate quantity to unrelated buyers in India, less deductions for customary commission or profit additions, inland transport and insurance costs, and customs duties and other taxes. If such sales do not occur at importation, the earliest post-importation sale price within the permitted period is used; if only post-processing sales occur, the resale price after processing is used with allowance for processing value and the same deductions.