---
title: "Build up the customs value of imported goods from the price and the added costs"
url: "https://ailawframework.com/practice/international-trade-customs-and-sanctions/build-up-the-customs-value-of-imported-goods-from-the-price-and-the-adde"
type: "task"
site: "AI Law Framework"
id: "A65-RO20261022-4"
practice_area: "International Trade, Customs & Sanctions"
tier: "yellow"
lawyer_review: "required"
last_reviewed: "2026-10-22"
---

# Build up the customs value of imported goods from the price and the added costs

> 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…

Canonical page: https://ailawframework.com/practice/international-trade-customs-and-sanctions/build-up-the-customs-value-of-imported-goods-from-the-price-and-the-adde  
Last reviewed: 2026-10-22

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

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [International Trade, Customs & Sanctions](https://ailawframework.com/practice/international-trade-customs-and-sanctions.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| 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 / versions | 1 jurisdiction versions below |

## Checking plan

**Source-by-source verification**

Trace relied-on content to independent sources and check for relevant material the output has missed.

- What the AI does: 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 does: 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.
- Who reviews: Responsible lawyer with competence in the matter
- Basis: Practical workflow informed by the linked primary sources; the traffic light and working checks are editorial guidance, not a court classification.
- Why: The level reflects what the work is, the consequence of an error, and how much of the output the lawyer must independently re-derive.

## Checks the lawyer makes

1. Tie every amount to an invoice line, contract clause or assists schedule, and drop any amount that has no document.
2. Confirm the quantity unit matches the tariff classification. A weight on the invoice is not a substitute where the classification requires number.
3. Ask whether the purchaser supplied materials, tools, moulds, design or free or discounted services used to produce the goods.
4. The lawyer, not the tool, decides the customs value that will be declared.

## Notes

- 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.

## Sources

- [Australian Border Force: Valuation of imported goods](https://www.abf.gov.au/importing-exporting-and-manufacturing/trade-and-goods-compliance/valuation-of-imported-goods) (checked 2026-10-22)
- [Australian Border Force: Trade and goods compliance](https://www.abf.gov.au/importing-exporting-and-manufacturing/trade-and-goods-compliance) (checked 2026-10-22)

## Forms and precedents for this task

| Form or precedent | Kind | AI level | Summary |
| --- | --- | --- | --- |
| [Customs value worksheet: price paid and amounts to add](https://ailawframework.com/precedents/international-trade-customs-and-sanctions/customs-value-worksheet.md) | Checklist | 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.

## Jurisdiction versions

| Jurisdiction | Level |
| --- | --- |
| [United States](https://ailawframework.com/practice/international-trade-customs-and-sanctions/build-up-the-customs-value-of-imported-goods-from-the-price-and-the-adde/united-states.md) | Yellow |

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