Computed value method: import valuation based on materials, customary profit and other attributable expenses. Computed value under the Customs Valuation Rules comprises the sum of: the cost or value of materials and fabrication or other processing employed in producing the imported goods; an amount for profit and general expenses equal to that usually reflected in sales of goods of the same class or kind made by producers in the country of exportation for export to India; and the cost or value of all other expenses under the referenced provision of rule 10, subject to the provisions of rule 3.