Value of the good under customs origin rules turns on ex-works price and free-on-board value, with specified inclusions and exclusions. Value of the good for origin determination under the customs origin rules may be expressed as either ex-works price or free-on-board value. The ex-works price may be the price paid or payable to the producer at the place of last production, or the price paid or payable when sold for export, and where no sufficient price exists it must include materials and production costs, with possible allocation of general expenses and profit. Internal taxes repayable on export and post-production costs are excluded, while the free-on-board value includes the price to the exporter at loading onto the carrier and the costs needed to bring the good onto the carrier.