Build up the customs value of imported goods from the price and the added costs
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- 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 has identified that was incurred by the purchaser before the goods left the place of export, including any production assist, foreign inland freight, foreign inland insurance, packing, commission, royalty or licence fee, and proceeds of a later resale. State the quantity unit the lawyer says the tariff classification requires. Do not calculate the customs value.
- What the lawyer must review
- 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 uses the unit required by the tariff classification.
- Written for / version
- US
Open a jurisdiction version of this task to see which instruments apply: US
Who does what
| Role | What they do |
|---|---|
| Assistance | 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 has identified that was incurred by the purchaser before the goods left the place of export, including any production assist, foreign inland freight, foreign inland insurance, packing, commission, royalty or licence fee, and proceeds of a later resale. State the quantity unit the lawyer says the tariff classification requires. Do not calculate the customs value. |
| Lawyer | Set the scope, supervise the work closely, verify every part relied on, resolve omissions and exceptions, and approve the exact output. |
Checklist
- Tie every amount to an invoice line, contract clause or assists schedule, and drop any amount that has no document.
- Confirm the quantity unit matches the tariff classification. A weight on the invoice is not a substitute where the classification requires number.
- Ask whether the purchaser supplied materials, tools, moulds, design or free or discounted services used to produce the goods.
- The lawyer, not the tool, decides the customs value that will be declared.
Forms and precedents for this task
| Form or precedent | Kind | AI use | Summary |
|---|---|---|---|
| Customs value worksheet: price paid and amounts to add | Checklist | AI use Yellow | A working table for the price paid or payable for imported goods and the additions the lawyer has identified, for a customs value under the Customs Act 1901. |
Signed-in accounts can read the full text of each one. All precedents.
Sources
- Australian Border Force: Valuation of imported goods · 2026-10-22
- Australian Border Force: Trade and goods compliance · 2026-10-22
These are suggested working checks. Confirm the required checking with the responsible lawyer before work starts; the checking approach does not establish permission to use AI.