# Computed Value Method

*Last updated: 2026-06-18*

> The computed value method is the fifth step in the WTO customs valuation hierarchy, applied when the transaction value, identical goods, similar goods, and deductive value methods are all unavailable.

The computed value method is the fifth step in the WTO customs valuation hierarchy, applied when the transaction value, identical goods, similar goods, and deductive value methods are all unavailable. Rather than working back from a selling price, it builds the customs value upward from the manufacturer's cost of production, adding profit, general expenses, and selling costs as recorded in the exporting country. In practice, this method is demanding: customs authorities must obtain actual cost data from the foreign producer, which requires cooperation that is not always forthcoming. Customs brokers and freight forwarders typically encounter it with bespoke or highly adapted products, or with goods from markets where no comparable reference prices exist. It should not be confused with the fall-back method, the sixth and most flexible step in the hierarchy.

**Source:** [https://www.wto.org/english/tratop_e/cusval_e/cusval_e.htm](https://www.wto.org/english/tratop_e/cusval_e/cusval_e.htm)

## Quick Facts

| Property | Value |
|---|---|
| Term | Computed Value Method |
| Language | EN |
| Word count | 131 |
| Last updated | 2026-06-18 |
| Source | https://www.wto.org/english/tratop_e/cusval_e/cusval_e.htm |

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