Deductive value method
Also called: deductive method · indirgeme yöntemi
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 to unrelated buyers. Profit, general expenses, transport after import, and duties and taxes are deducted from that price.
In practice
It suits distributors with resale data when transaction value cannot be used, for example in consignment sales.
EU
Türkiye
UK
USARelated 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…
- Computed value method
- 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…
- Transaction value of identical or similar goods
- The second and third valuation methods, which use the accepted transaction value of identical goods, or failing that similar goods, sold for export…
- WTO Customs Valuation Agreement
- The WTO agreement that sets the rules for determining the customs value of imported goods, with transaction value as the primary method and a…