Checklist · International Trade, Customs & Sanctions
Customs value worksheet: price paid and amounts to add
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.
- Kind
- Checklist. Steps or checks to work through and tick off.
- Where it applies
- Commonwealth
- AI use
- Yellow You and the tool draft together, with you directing. You check every statement you rely on.
- Law stated as at
- 22 October 2026
- Status
- Maintained. Checked on 22 October 2026 against the 2 authorities it cites, for Commonwealth.
- Version
- 1
- Source
- Written for this library
When to use it
Use when preparing the customs value for an import declaration, or when answering an Australian Border Force question about value. The lawyer calculates the value. This table does not.
Used for these tasks
- Build up the customs value of imported goods from the price and the added costs
- Index the records for an Australian Border Force verification of an import
Each task page says how far AI may help with the task and what the lawyer must review.
How AI may be used
AI may fill the table from the invoices and assists schedule the lawyer marks; the lawyer decides which amounts are in the customs value and what figure is declared.
AI may
- Enter each invoice line, contract amount and assist the lawyer has marked, with the document and page
- List the quantity on the invoice and the unit the tariff classification requires
- Leave a blank row where a document the lawyer asked for is not in the file
AI must not
- Must not calculate the customs value or the duty
- Must not decide that an amount is or is not included under sections 154 to 161L
- Must not put the table figure onto an import declaration
The lawyer checks
- Every amount is tied to a document
- Production assists, as described on the valuation page, have been asked about
- The quantity unit matches the tariff classification
- The declared value is the lawyer figure, not the tool total
Method: how the Green, Yellow and Red levels are decided. This is guidance for planning, not legal advice.
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More in International Trade, Customs & Sanctions
- Form B102: application for an advance ruling on tariff classification
- Form B444: submission objecting to a tariff concession order
- Form B659: application for an advance ruling on origin
- Import Declaration (N10): when it is required and how it is lodged
- Form B443: application for a tariff concession order
- Self-assessed clearance declaration: cargo report, short format and long format
- Form ATRC2: application for a dumping or countervailing duty assessment
- Form B653: application for a refund of customs duty
All precedents for International Trade, Customs & Sanctions · Tasks and AI use in this area