Computed value consists of costs, materials, and profits, with a focus on the role of assets and packaging. Tax implications are significant, as refunded taxes are excluded to avoid double dipping. High expenses can reduce computed value, while customs strive for objectivity. Market conditions may force producers to lower prices despite low profits. Customs can adjust questionable figures using reliable data, and examples illustrate the calculation of computed value.

#Code of Federal Regulations (CFR) Title 19
#Part 152