https://www.taxtmi.com/acts?id=7103 The computed value method applies where export goods cannot be valued under the preceding rule. Value is then determined on a computed basis by taking the cost of production, manufacture or processing, any charges for design or brand, and an amount towards profit. This provides an alternative valuation mechanism for export goods when direct valuation is not available. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 08 Jul 2026 17:18:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=7103 The computed value method applies where export goods cannot be valued under the preceding rule. Value is then determined on a computed basis by taking the cost of production, manufacture or processing, any charges for design or brand, and an amount towards profit. This provides an alternative valuation mechanism for export goods when direct valuation is not available. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=7103