GlossaryEN1 min readUpdated: Jun 18, 2026

Computed Value Method

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.

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Last updated: 18 June 2026Published: 27 January 2026

Source: https://www.wto.org/english/tratop_e/cusval_e/cusval_e.htm

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Definition & Explanation

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.

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