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<h1>Rule 8 of Customs Valuation Rules: Computed Value of Imported Goods Includes Material Costs, Profit, and Other Expenses.</h1> The Customs Valuation (Determination of Price of Imported Goods) Rules, 2007, Rule 8, outlines that the computed value of imported goods is determined by summing: (a) the cost or value of materials and fabrication or processing used in production, (b) an amount for profit and general expenses typically seen in sales of similar goods by producers in the export country to India, and (c) the cost or value of other expenses as specified under sub-rule (2) of rule 10. This rule applies subject to the provisions of rule 3.