{"@context":"https://schema.org","@type":"DefinedTerm","name":"Computed Value Method","description":"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 d","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/computed-value-method","inLanguage":"en","dateModified":"2026-06-18T20:46:42.303036","citation":"https://www.wto.org/english/tratop_e/cusval_e/cusval_e.htm","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/computed-value-method","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Computed Value Method · Quelle: https://www.wto.org/english/tratop_e/cusval_e/cusval_e.htm"}