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of <h1>Rule 5 of Customs Valuation Rules 2007: Use Computed Value Method if Export Goods' Value is Indeterminable Under Rule 4.</h1> If the value of export goods cannot be determined under Rule 4, Rule 5 of the Customs Valuation (Determination of Value of Export Goods) Rules, 2007, mandates the use of a computed value method. This method includes the cost of production, manufacture, or processing of the export goods, any charges for design or branding, and an amount towards profit.
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