... the computed value, consisting of the sum of: - the cost or value of materials and fabrication or other processing employed in producing the imported goods, - an amount for profit and general expenses equal to that usually reflected in sales of goods of the same class or kind as the goods being valued which are made by producers in the country of exportation for export to the Community, - the cost or value of the items referred to in Article 32 (1) (e).
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