Computed value method
Also called: computed method · hesaplanmış değer
A secondary valuation method that builds the value from the cost of materials and production, plus an amount for profit and general expenses usual in the exporting country, and other costs such as assists. It needs cost data from the producer, which is why it is used rarely.
In practice
Computed value is mostly used between related companies where the producer is willing to open its cost records.
Related terms
- Secondary valuation methods
- Methods used when transaction value cannot be applied, in a fixed order: the value of identical goods, the value of similar goods, a deductive value…
- Deductive value method
- A secondary valuation method that starts from the price at which the imported goods, or identical or similar goods, are sold in the importing country…
- Assists
- Goods or services supplied free or at reduced cost by the buyer for use in producing the imported goods, such as moulds, tools, components or…