---
title: "International Trade, Customs & Sanctions"
url: "https://ailawframework.com/practice/international-trade-customs-and-sanctions"
type: "practice_area"
site: "AI Law Framework"
id: "A65"
task_count: 18
last_reviewed: "2026-10-22"
---

# International Trade, Customs & Sanctions

> Customs, tariff, valuation and origin work for importers and exporters, with export permits, sanctions screening and the responses to Border Force audits and notices.

Canonical page: https://ailawframework.com/practice/international-trade-customs-and-sanctions  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

Customs, tariff, valuation and origin work for importers and exporters, with export permits, sanctions screening and the responses to Border Force audits and notices.

## Key facts

- Tasks: 18
- Green: 1, Yellow: 14, Red: 3
- Levels: Green is AI drafts and the lawyer checks; Yellow is lawyer and AI draft together; Red is the lawyer writes and AI may only check, clarify or collect data.

## Basis

Planning guidance checked on 18 October 2026. Confirm the current instrument before reliance.

## How this work usually runs

An international trade file usually starts with a shipment. The importer, or a licensed customs broker, clears goods from customs control. Where the consignment is over AUD1,000 and is going into home consumption, that clearance is an Import Declaration (N10) in the Integrated Cargo System, or a signed form B650 at an Australian Border Force counter for air or sea cargo. The declaration states the goods, the importer, how they are transported, the tariff classification under the Customs Tariff Act 1995 and the customs value under sections 154 to 161L of the Customs Act 1901. The owner keeps the commercial documents for five years. Before the goods are ordered, the same client may need a tariff advice on one good from one manufacturer (form B102), an origin advice on a preference claim (form B659), or a check that a tariff concession order is keyed to the classification and precisely describes the goods. If the Australian Border Force later asks about the declaration, or serves an infringement notice for a strict-liability offence in Schedule 8 of the Customs Regulation 2015, the work is done from the notice, the declaration and the invoice file. A supply may separately be stopped by sanctions under the Charter of the United Nations Act 1945 or the Autonomous Sanctions Act 2011, or by a Defence Export Controls permit for Defence and Strategic Goods List goods or technology, including the supply offences that commenced on 1 September 2024. Where a dumping or countervailing measure applies, the importer also deals with the Australian Trade Remedies Commission: information within 37 days of an investigation starting, or a duty assessment of interim duty inside the six-month window.

## Why this work is its own area

Clearing goods, claiming a preference or a concession, answering the Australian Border Force, dealing with dumping duty, and deciding whether a supply is sanctioned or needs a defence export permit are one practice. They sit on the Customs Act 1901, the Customs Tariff Act 1995, the sanctions Acts and the Defence Trade Controls Act 2012. A screen of a person against the Consolidated List, done as a counterparty check in a general commercial file, stays where that task already lives. This area is the supply itself: the goods, the service, the destination and the declaration.

## Fix the list and the tariff date before anything is generated

The Working Tariff, a tariff concession order, an origin advice and the Consolidated List all move. An origin advice lasts five years and is not legally binding. A tariff advice, once given for a specific good from a specific manufacturer, must be followed. The Defence and Strategic Goods List 2024 took effect on 16 August 2024, and the supply offences commenced on 1 September 2024. Every table should name the instrument and the date it was opened.

## The declaration, the application and the submission are lodged documents

An import declaration, form B102, form B659, a tariff concession form, a duty-assessment application and a submission to the Australian Trade Remedies Commission are lodged or signed. The tool can index and compare. The lawyer writes the document that is lodged and the advice that says whether a supply is prohibited.

## Sanctions and export controls are criminal law

The sanctions page states up to 10 years imprisonment, strict liability for a body corporate, and a permit that is invalid if it was obtained by false or misleading information. A possible match on the Consolidated List is a stop, not a draft. Freeze and notification steps are the lawyer to direct. The same care applies to a defence export permit.

## Tasks (18)

| Task | Level | How AI is used | What the lawyer must review |
| --- | --- | --- | --- |
| [Retrieve the approved tariff classification for a repeat product on the firm list](https://ailawframework.com/practice/international-trade-customs-and-sanctions/retrieve-the-approved-tariff-classification-for-a-repeat-product-on-the.md) | Green | From the product identifier the user enters, return only the tariff classification and statistical code already stored on the firm list for that exact… | The lawyer approves each row before it is stored, re-approves the list when the Working Tariff changes, and confirms that an exact identifier match is the… |
| [Compare a goods specification with candidate tariff headings](https://ailawframework.com/practice/international-trade-customs-and-sanctions/compare-a-goods-specification-with-candidate-tariff-headings.md) | Yellow | From the specification, composition, function and invoice description the lawyer supplies, and from the Working Tariff headings the lawyer nominates, set out… | The lawyer decides the classification under the Customs Tariff Act 1995, including any interpretative rule, and decides whether a tariff advice is needed… |
| [Assemble the facts for a tariff advice on goods not yet imported](https://ailawframework.com/practice/international-trade-customs-and-sanctions/assemble-the-facts-for-a-tariff-advice-on-goods-not-yet-imported.md) | Yellow | From the specification, brochures, composition sheets and the manufacturer identity the lawyer marks, extract a fact list for one specific good from one… | The lawyer decides whether the goods are intended imports rather than goods already imported or awaiting clearance, completes and lodges Form B102 or the… |
| [Build up the customs value of imported goods from the price and the added costs](https://ailawframework.com/practice/international-trade-customs-and-sanctions/build-up-the-customs-value-of-imported-goods-from-the-price-and-the-adde.md) | Yellow | From the commercial invoice, contracts, freight invoices and the assists schedule the lawyer marks, list the price paid or payable and each cost the lawyer… | The lawyer decides which amounts fall inside sections 154 to 161L of the Customs Act 1901, calculates the customs value, and checks that the declared quantity… |
| [Assemble the facts for an origin advice on preferential tariff treatment](https://ailawframework.com/practice/international-trade-customs-and-sanctions/assemble-the-facts-for-an-origin-advice-on-preferential-tariff-treatment.md) | Yellow | From the bill of materials, costed worksheets and transport documents the lawyer marks, and for the one free trade agreement or preference and the one origin… | The lawyer decides whether there is a commitment or firm intent to import, completes one Form B659 for one agreement and one origin issue, and decides whether… |
| Check whether imported goods match a tariff concession order | Yellow | From the concession text and the tariff classification the lawyer supplies, and from the specification and invoice, set out whether each word of the… | The lawyer decides whether the goods are classifiable to the keyed heading and precisely meet the description, and decides whether to claim the concession,… |
| [Advise whether a proposed supply is prohibited under Australian sanctions](https://ailawframework.com/practice/international-trade-customs-and-sanctions/advise-whether-a-proposed-supply-is-prohibited-under-australian-sanction.md) | Red | From the parties, goods, services, destination, vessel and payment path the lawyer lists, extract a table of names and descriptions and set beside each one… | The lawyer decides whether the activity is prohibited under the Charter of the United Nations Act 1945, the Autonomous Sanctions Act 2011 or the regulations,… |
| Compare goods, software or technology with the Defence and Strategic Goods List | Yellow | From the technical data the lawyer marks, and from the Defence and Strategic Goods List categories the lawyer nominates, list each nominated item code, the… | The lawyer decides whether the item is controlled, whether an exemption or the Australia, United Kingdom and United States licence-free environment applies,… |
| [Prepare an importer response to an anti-dumping or countervailing investigation](https://ailawframework.com/practice/international-trade-customs-and-sanctions/prepare-an-importer-response-to-an-anti-dumping-or-countervailing-invest.md) | Red | From the notice of investigation and the import ledger the lawyer marks, build a table of shipment dates, supplier, invoice values, volumes and the goods… | The lawyer decides whether the client is an interested party, what is provided within 37 days of the start of the investigation, whether to allow a visit to… |
| [Reconcile interim dumping or countervailing duty for a duty assessment](https://ailawframework.com/practice/international-trade-customs-and-sanctions/reconcile-interim-dumping-or-countervailing-duty-for-a-duty-assessment.md) | Yellow | From the dumping commodity register entry the lawyer identifies, the import declarations and the duty payment records, list each importation in the assessment… | The lawyer decides whether the application can still be lodged inside the six-month period, completes the application and the calculation worksheet, and… |
| [Index the records for an Australian Border Force verification of an import](https://ailawframework.com/practice/international-trade-customs-and-sanctions/index-the-records-for-an-australian-border-force-verification-of-an-impo.md) | Yellow | From the verification request and the declaration, invoices, contracts, origin documents, concession documents and payment records the lawyer marks, build an… | The lawyer decides which documents answer the request, whether an error should be voluntarily disclosed, and what the reply says.… |
| [Decide the response to a Customs Act infringement notice](https://ailawframework.com/practice/international-trade-customs-and-sanctions/decide-the-response-to-a-customs-act-infringement-notice.md) | Red | From the infringement notice, extract the recipient, the alleged offence, the date of the alleged breach, the penalty amount, the payment date and any stated… | The lawyer decides whether to pay, to ask for withdrawal or more time with evidence, or to leave the notice unpaid and defend any prosecution.… |
| [Identify which declaration clears an imported consignment](https://ailawframework.com/practice/international-trade-customs-and-sanctions/identify-which-declaration-clears-an-imported-consignment.md) | Yellow | From the value, arrival mode, permit, tobacco or alcohol content, and whether the goods are to be warehoused, set out which declaration the… | The lawyer decides which declaration is lodged, and the licensed customs broker or the importer completes it.… |
| Assemble the facts for a refund of customs duty | Yellow | From the import entry, the duty paid and the reason the lawyer nominates, list the owner, the entry, the amount paid, the date duty was first paid, and the… | The lawyer decides whether a prescribed refund circumstance applies, selects the reason code, and signs form B653 or the Integrated Cargo System application.… |
| [Check whether exported goods qualify for a duty drawback](https://ailawframework.com/practice/international-trade-customs-and-sanctions/check-whether-exported-goods-qualify-for-a-duty-drawback.md) | Yellow | From the import entry, the export evidence and the use of the goods after importation, set out whether the file shows duty paid, export, and either no use in… | The lawyer decides whether the claimant was the legal owner at export, whether a disqualifying use or a prior refund applies, and whether the claim is lodged. |
| [Check whether a permission is held for prohibited or restricted goods](https://ailawframework.com/practice/international-trade-customs-and-sanctions/check-whether-a-permission-is-held-for-prohibited-or-restricted-goods.md) | Yellow | From the goods description and any written permission or licence in the file, set out the holder, the goods named, any expiry, and whether the shipment… | The lawyer checks the current list of prohibited goods, decides whether the goods are absolutely prohibited or allowed only with permission, and decides… |
| [Assemble the facts for a voluntary disclosure of an error in a customs statement](https://ailawframework.com/practice/international-trade-customs-and-sanctions/assemble-the-facts-for-a-voluntary-disclosure-of-an-error-in-a-customs-s.md) | Yellow | From the declaration and the corrected figures the lawyer marks, list each error or omission, the declaration number, the date of the statement, and whether… | The lawyer decides whether a disclosure would still be voluntary, writes the error notice, and decides whether lines are amended in the Integrated Cargo… |
| Check whether goods qualify for temporary importation | Yellow | From the goods, the proposed use, the importer and the proposed export date, set out which of sections 162, 162A and 42 of the Customs Act 1901 the… | The lawyer decides whether the goods are in a prescribed class or a convention class, whether a carnet or a security is used, and whether the conditions can… |

## Jurisdiction notes

### United States

Local name: Customs, trade remedies, sanctions and export controls

#### Customs value

Appraised value starts with the transaction value in 19 U.S.C. § 1401a: the price actually paid or payable for the merchandise when sold for exportation to the United States, plus the packing costs incurred by the buyer, any selling commission incurred by the buyer, the apportioned value of any assist, any royalty or licence fee the buyer must pay as a condition of the sale for exportation, and the proceeds of a subsequent resale, disposal or use that accrue to the seller. Those additions apply only if they are not already in the price and are based on sufficient information. The price excludes the costs of transportation, insurance and related services incident to the international shipment from the country of exportation to the place of importation. A rebate or other decrease after importation is disregarded. Transaction value is the appraised value only if the statutory conditions are met, including the related-buyer test. If it cannot be determined, the section moves to later methods.

#### Antidumping duty

Under 19 U.S.C. § 1673 an antidumping duty is imposed only if the administering authority determines that a class or kind of foreign merchandise is being, or is likely to be, sold in the United States at less than its fair value, and the Commission determines that a United States industry is materially injured or threatened with material injury, or that establishment of an industry is materially retarded, by reason of the imports or of sales for importation. The duty is the amount by which the normal value exceeds the export price or the constructed export price, in addition to any other duty. A leasing arrangement equivalent to a sale counts as a sale. This is not an Australian Trade Remedies Commission investigation or a duty assessment on Form ATRC2.

#### Sanctions

The Office of Foreign Assets Control administers sanctions programs that can be comprehensive or selective, using the blocking of assets and trade restrictions. It publishes a Specially Designated Nationals List and a separate Consolidated Sanctions List of non-SDN lists. Neither is the Australian sanctions Consolidated List. Under 50 U.S.C. § 1705 it is unlawful to violate, attempt to violate, conspire to violate, or cause a violation of a licence, order, regulation or prohibition issued under that chapter. A civil penalty may not exceed the greater of $250,000 or twice the transaction. A person who wilfully commits, attempts, conspires, or aids or abets such an act may be fined not more than $1,000,000, and a natural person may be imprisoned for not more than 20 years, or both. A civil fine, penalty or forfeiture proceeding, and a criminal prosecution, must be commenced within 10 years after the latest date of the violation.

#### Export Administration Regulations

The Bureau of Industry and Security publishes the Export Administration Regulations, 15 C.F.R. Parts 730–774, drawn from the Electronic Code of Federal Regulations. The Commerce Control List, including Export Control Classification Numbers, is Supplement No. 1 to Part 774. Licence applications are made through SNAP-R. The Bureau's own page says that resource is not an official legal edition of the Code of Federal Regulations or the Federal Register and does not replace them. It is not the Defence and Strategic Goods List.

- Do not use the Customs Act 1901 (Cth), Australian Border Force forms, the Australian sanctions Consolidated List, the Defence and Strategic Goods List, or Australian Trade Remedies Commission procedure as United States law.
- Do not let the tool decide that a shipment is prohibited, choose a classification or a value, or complete a filing or a licence application.

Sources:

- [19 U.S.C. § 1401a (value)](https://www.law.cornell.edu/uscode/text/19/1401a) (checked 2026-10-22)
- [19 U.S.C. § 1673 (antidumping duties imposed)](https://www.law.cornell.edu/uscode/text/19/1673) (checked 2026-10-22)
- [50 U.S.C. § 1705 (penalties)](https://www.law.cornell.edu/uscode/text/50/1705) (checked 2026-10-22)
- [OFAC sanctions programs and country information](https://ofac.treasury.gov/sanctions-programs-and-country-information) (checked 2026-10-22)
- [BIS, Export Administration Regulations (15 C.F.R. Parts 730–774)](https://www.bis.gov/regulations/ear) (checked 2026-10-22)

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*