OTHER TYPES OF VALUATION
Computed Value
If F-M is not able to use transaction value because of one of the restrictions discussed above, then computed value should be used.
Computed Value is the sum of:
(a) the cost or value of the materials and the fabrication and other processing of any kind employed in the production of the imported merchandise;
(b) an amount for profit and general expenses equal to that usually reflected in sales and merchandise of the same class or kind as the imported merchandise that are made by the producers in the country of exportation for export to the country of import;
(c) any assist if its value is not included under a) or b); and
(d) packing costs.
Following is the description of each of these components of computed value:
a) Costs of Material, Fabrication and Processing. These costs are based on a) information provided by or on behalf of the producer and b) the commercial accounts of the producer if the accounts are consistent with generally accepted accounting principles (GAAP) applied in the country of production of the merchandise. If the country of exportation imposes an internal tax on the materials or their disposition and refunds the tax when the merchandise produced from the materials is exported, then the amount of the internal tax is not included as part of the cost or value of the materials.
b) Profit and General Expenses. The producer's profit and general expenses are used, provided they are consistent with the usual profit and general expenses reflected by producers in the country of exportation in sales of merchandise of the same class or kind as the imported merchandise. Note the following considerations pertaining to the profit and general expenses:
The amount is determined by information supplied by the producer and is based on his commercial accounts provided such accounts are consistent with GAAP in the country of production.
The producer's profit and general expenses must be consistent with those usually reflected in sales of goods of the same class or kind as the imported merchandise that are made by producers in the country of exportation for export to the country of import.
The amount for profit and general expenses is taken as a whole. Basically, a producer's profit could be low and his general expenses high, so that the total amount is consistent with that usually reflected in sales of goods of the same class or kind. In such a situation, a producer's actual profit figures, even if low, will be used provided he has valid commercial reasons to justify them and his pricing policy reflects usual pricing policies in the industry concerned.
c) Assists. Assists are discussed in detail above. If the value of an assist used in producing the merchandise is not included as part of the producer's materials, fabrication, other processing, or general expenses, then the prorated value of the assist will be included in the computed value. It is important that the value of the assist is not included elsewhere because no component of computed value should be counted more than once in determining computed value.
d) Packing Costs. The cost of all containers and coverings of whatever nature, and of packing, whether for labor or material, used in placing merchandise in condition and packed ready for shipment to the country of import is included in computed value.
Deductive Value and Other Value
If the cost information needed for Computed Value is not accessible, then it will be necessary to use either Deductive Value or Other Value.
Deductive Value is calculated by making certain deductions from the sales price at which the imported merchandise was sold in the United States. When a value cannot be determined using any of the other methods transaction value, transaction value of similar or identical merchandise, computed value or deductive value – the merchandise will be appraised on the basis of a value that is derived from one of those methods, reasonably adjusted. The Finance Manager should not use either deductive value or derivative value without prior approval from and discussions with the Import / Export Coordinator.
OTHER TYPES OF VALUATIONComputed Value If F-M is not able to use transaction value because of one of the restrictions discussed above, then computed value should be used.Computed Value is the sum of:(a) the cost or value of the materials and the fabrication and other processing of any kind employed in the production of the imported merchandise;(b) an amount for profit and general expenses equal to that usually reflected in sales and merchandise of the same class or kind as the imported merchandise that are made by the producers in the country of exportation for export to the country of import;(c) any assist if its value is not included under a) or b); and(d) packing costs.Following is the description of each of these components of computed value:a) Costs of Material, Fabrication and Processing. These costs are based on a) information provided by or on behalf of the producer and b) the commercial accounts of the producer if the accounts are consistent with generally accepted accounting principles (GAAP) applied in the country of production of the merchandise. If the country of exportation imposes an internal tax on the materials or their disposition and refunds the tax when the merchandise produced from the materials is exported, then the amount of the internal tax is not included as part of the cost or value of the materials.b) กำไรและค่าใช้จ่ายทั่วไป กำไรและค่าใช้จ่ายทั่วไปของผู้ผลิตที่ใช้ ให้จะสอดคล้องกับปกติกำไรและค่าใช้จ่ายทั่วไปประจำ โดยผู้ผลิตในประเทศผู้ส่งออกในการขายของสินค้าประเภทหรือชนิดเดียวกันเป็นสินค้านำเข้า หมายเหตุการเกี่ยวข้องกับกำไรและค่าใช้จ่ายทั่วไปพิจารณาต่อไปนี้:ยอดเงินตามข้อมูลที่ให้มา โดยผู้ผลิต และอยู่ในบัญชีธุรกิจของเขาให้บัญชีดังกล่าวจะสอดคล้องกับ GAAP ในประเทศผู้ผลิตกำไรและค่าใช้จ่ายทั่วไปของผู้ผลิตต้องสอดคล้องกับที่มักปรากฏในการขายสินค้าประเภทเดียวกันหรือชนิดเป็นสินค้านำเข้าที่ผลิตในประเทศที่ส่งออกสำหรับการส่งออกไปยังประเทศนำเข้ายอดกำไรและค่าใช้จ่ายทั่วไปจะนำมาทั้งหมด พื้น กำไรของผู้ผลิตอาจจะต่ำ และเขาทั่วไปค่าใช้จ่ายสูง เพื่อให้ยอดเงินรวมที่สอดคล้องกับที่มักปรากฏในการขายสินค้าประเภทเดียวกันหรือชนิด ในสถานการณ์เช่น ตัวเลขกำไรจริงเป็นโปรดิวเซอร์ แม้ต่ำ จะใช้เขามีเหตุผลทางการค้าถูกต้องให้พวกเขา และนโยบายราคาของเขาสะท้อนปกตินโยบายการกำหนดราคาในอุตสาหกรรมเกี่ยวข้องc) Assists. Assists are discussed in detail above. If the value of an assist used in producing the merchandise is not included as part of the producer's materials, fabrication, other processing, or general expenses, then the prorated value of the assist will be included in the computed value. It is important that the value of the assist is not included elsewhere because no component of computed value should be counted more than once in determining computed value.d) Packing Costs. The cost of all containers and coverings of whatever nature, and of packing, whether for labor or material, used in placing merchandise in condition and packed ready for shipment to the country of import is included in computed value.Deductive Value and Other Value If the cost information needed for Computed Value is not accessible, then it will be necessary to use either Deductive Value or Other Value.Deductive Value is calculated by making certain deductions from the sales price at which the imported merchandise was sold in the United States. When a value cannot be determined using any of the other methods transaction value, transaction value of similar or identical merchandise, computed value or deductive value – the merchandise will be appraised on the basis of a value that is derived from one of those methods, reasonably adjusted. The Finance Manager should not use either deductive value or derivative value without prior approval from and discussions with the Import / Export Coordinator.
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