computed value method

computed value method
межд. эк. метод сложения стоимости (метод таможенной оценки, при котором таможенная стоимость товара рассчитывается путем сложения: 1) издержек производства, т. е. стоимости материалов и иных издержек, понесенных производителем в связи с изготовлением оцениваемого товара; 2) затрат на погрузочные и разгрузочные работы, транспортировку и страхование, а также иных подобных затрат, связанных с доставкой товара в страну импортера; 3) нормы прибыли, которую обычно получает данный экспортер при продаже данного товара; метод применяется, если в качестве таможенной стоимости оцениваемых товаров по каким-л. причинам не может быть принята цена сделки с этими товарами либо цена сделки с сопоставимыми или однородными товарами)
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Англо-русский экономический словарь.

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