Malaysia Based on Brussels Definition of Value (BDV). However, appeals are entertained.
Brunei Darussalam The valuation is using Brussels Definition of Value (BDV). Examples: Based on price an importer give for goods on a purchase in the open market (such as; freight, insurance, commission and all other costs, charges and expenses incidental to the purchase).
Philippines Based on the Home Consumption Value of the exporting country such as; wholesale quantities, in ordinary course of trade, of the same, like or similar article.
Singapore Based on the Brussels Definition of Value (BDV), but in limited use. Importers will be required to declare and present evidence in arriving at the Carriage, Insurance and Freight (CIF) value.
Thailand Duty is computed based on value of any goods which is the wholesale cash price of which goods without loss at the time and place of importation or exportation without deduction or abatement.
Indonesia Goods with FOB USD 5,000 and above valuation are based on prevailing export market price and will be subjected to preshipment inspection (PSI). Meanwhile, for imports of below FOB US$5,000, valuation is based on the transaction value which is generally stated in the invoice, and is not subjected to PSI*).