Arvutatud väärtus koosneb järgmistest elementidest:
1) kulud imporditud kauba tootmiseks kasutatud materjalile ning kauba tootmis- või töötlemiskulud;
2) kasum ja üldkulud summa ulatuses, mis tavaliselt kujunevad eksportiva riigi tootjate poolt Eestisse ekspordiks valmistatud ja hinnatava kaubaga samasse klassi või liiki kuuluvate kaupade müügil;
3) käesoleva seaduse § 10 2. lõikes nimetatud kulud.
No customs value shall be determined under paragraph 1 on the basis of: (a) the selling price in the Community of goods produced in the Community; (b) a system which provides for the acceptance for customs purposes of the higher of two alternative values; (c) the price of goods on the domestic market of the country of exportation; (d) the cost of production, other than computed values which have been determined for identical or similar goods in accordance with Article 30 (2) (d); (e) prices for export to a country not forming part of the customs territory of the Community; (f) minimum customs values; or (g) arbitrary or fictitious values.
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