5. Computed value method

If the value cannot be determined under rule 4, it shall be based on a computed value which shall include the following:-

 (a) the cost of production, manufacture or processing of the goods or, the cost of provision of the services;

 (b) charges, if any, for the design or brand;

 (c) an amount towards profit and general expenses equal to that usually reflected in supply of goods and/or services of the same class or kind as the goods and/or services being valued which are made by   other suppliers.