---
title: "Build up customs value from the price and the statutory additions"
url: "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"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A65-RO20261022-4-US"
practice_area: "International Trade, Customs & Sanctions"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Build up customs value from the price and the statutory additions

> List the price actually paid or payable for the merchandise when sold for exportation to the United States, then list each 19 U.S.C.…

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/united-states  
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 | List the price actually paid or payable for the merchandise when sold for exportation to the United States, then list each 19 U.S.C. 1401a(b)(1) amount that is not already in that price and is based on sufficient information: 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 to the United States, and proceeds of later resale, disposal, or use that accrue to the seller. Flag international transportation, insurance, and related services from the country of exportation to the place of importation, a post-importation rebate, and a related buyer and seller. |
| What the lawyer must review | Transaction value under 19 U.S.C. 1401a(b) is the appraised value only if the statutory conditions are met, including the related-buyer test. If sufficient information for an addition is missing, the statute treats transaction value as one that cannot be determined, and the later methods in the section apply. A valuation ruling request under 19 C.F.R. 177.2(b)(2)(iii) goes to the Commissioner of CBP, Attention: Regulations and Rulings, Office of International Trade, Washington, DC 20229, and should state the sale terms, whether the parties are related, whether the sale was at arm's length, and other sales of the same or similar merchandise in the country of exportation. |
| Written for | United States |
| Applies to | [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) |

## Checking plan

- What the AI does: List the price actually paid or payable for the merchandise when sold for exportation to the United States, then list each 19 U.S.C. 1401a(b)(1) amount that is not already in that price and is based on sufficient information: 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 to the United States, and proceeds of later resale, disposal, or use that accrue to the seller. Flag international transportation, insurance, and related services from the country of exportation to the place of importation, a post-importation rebate, and a related buyer and seller.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- Additions are only the amounts in subparagraphs (A) through (E), and only with sufficient information.
- The price definition excludes transportation, insurance, and related services incident to the international shipment. A decrease after importation is disregarded.

## Sources

- [19 U.S.C. 1401a, Value](https://www.law.cornell.edu/uscode/text/19/1401a) (checked 2026-10-22)
- [19 C.F.R. 177.2, Submission of ruling requests](https://www.law.cornell.edu/cfr/text/19/177.2) (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.

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