Qualifying value content calculations use prescribed material valuations, additions and deductions, with unsupported adjustments disallowed.

Material value is determined by CIF value for imported materials; by the price paid or payable, applicable imported-material value, or earliest ascertainable price for materials obtained within a Party; and by all production costs, including reasonably allocable general expenses, for self-produced materials. Transport costs, non-recoverable duties and taxes, and net waste and spoilage costs may be added for originating materials and deducted for non-originating or undetermined-origin materials. No adjustment is permitted where costs are unknown or unsupported.

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