4.1.2
- Document type
- Policy
- Dated
Value Addition
Value Addition
4.1.2
The value addition for the purposes of this chapter (Except for the Gems and Jewellery) shall be:-
V.A. Value Addition
A FOB value of the export realised / FOR value of supply received.
B CIF value of the imported inputs covered by the authorisation, plus any other imported materials used on which the benefit of duty drawback is being claimed.
4.1.2
The value addition for the purposes of this chapter (Except for the Gems and Jewellery) shall be:-
V.A= | A - B _____________ B | x 100, where |
V.A. Value Addition
A FOB value of the export realised / FOR value of supply received.
B CIF value of the imported inputs covered by the authorisation, plus any other imported materials used on which the benefit of duty drawback is being claimed.