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This is a case study matching question.

TechWiz Ltd$.$ is a renowned technology distributor that regularly imports electronic gadgets, including smartphones, laptops, and accessories, from various countries into Namibia. However, on this particular occasion, the company has submitted incomplete documentation, missing the essential tax invoice. The customs official must now determine the value of the goods using alternative methods.

Required: Match the valuation methods with their corresponding descriptions.

The customs official calculates the manufacturing costs of the electronic gadgets and adds an amount for profit and general expenses, aligning it with what is typically reflected in the sales of goods of the same class.

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The customs official decides to search through recent imports of similar electronic gadgets in terms of type and quantity into the Namibia, and use the value to calculate custom duties and taxes.

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NAMRA hires a specialist in the electronic gadgets and advises the Customs official on the value of the imported electronic gadgets.

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The customs official investigates the prices at which identical or similar electronic gadgets are being sold within $90$ days of importation onto Namibia, taking into account normal mark$-$ups in the distribution channel.

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Method of Last Resort

Deductive Method

Computed or Reconstructed Value Method

Comparative Method