The duty for imported items is decided by the added trade price according to the price condition that actually made or will be made for sales items in order to export.
However, if there is no market price for investment in kind because it is specially produced, the customs duty calculation will not be applied under the Article 30 or 33 of the Customs Act. In this case, customs duty will be calculated under the Article 34 of the Customs Act, it adds i) raw material cost and other cost to be spent for assembling or manufacturing, ii) general profit and expenditure, occurred when the items are sold, iii) transportation and insurance fee to import port.
Therefore, if a foreign investor specially produced machinery for investment in kind, the price will be calculated based on estimated value. If the price can not be calculated by the estimated value, it can be calculated appropriate standard based on the Article 30 or 35 of the Customs Act under the Article 35 of the Customs Act.