Meaning of Computed Value

If customs value cannot be based on any of the valuation methods under Article 1 to 5, then the computed value method is considered as an alternative method of valuation.
The use of the computed value method will generally be limited to those cases where the buyer and the seller are related, and the producer is prepared to supply to the authorities of the country of importation the necessary costing and to provide facilities for any subsequent verification which may be necessary.