---
title: "Customs value worksheet: price paid and amounts to add"
url: "https://ailawframework.com/precedents/international-trade-customs-and-sanctions/customs-value-worksheet"
type: "precedent"
site: "AI Law Framework"
id: "a65-customs-value-worksheet"
area_id: "A65"
kind: "checklist"
ai_level: "yellow"
version: 1
task_ids: ["A65-RO20261022-4", "A65-RO20261022-11"]
law_stated_as_at: "2026-10-22"
---

# 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.

Canonical page: https://ailawframework.com/precedents/international-trade-customs-and-sanctions/customs-value-worksheet  
Law stated as at: 2026-10-22

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

## Key facts

- Kind: Checklist. Steps or checks to work through and tick off.
- Practice area: [International Trade, Customs & Sanctions](https://ailawframework.com/precedents/international-trade-customs-and-sanctions.md)
- Jurisdictions: Commonwealth
- AI level: Yellow. You and the tool draft together, with you directing. You check every statement you rely on.
- Law stated as at: 2026-10-22
- Status: Maintained. Checked on 2026-10-22 against the 2 authorities it cites, for Commonwealth.

## 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](https://ailawframework.com/practice/international-trade-customs-and-sanctions/build-up-the-customs-value-of-imported-goods-from-the-price-and-the-adde.md)
- [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)

## 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

## Authorities

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

## Full text and drafting notes

The full text and the drafting notes are not part of this public page. Signed-in firm accounts can read them at https://ailawframework.com/precedents/international-trade-customs-and-sanctions/customs-value-worksheet and through the signed-in MCP connector https://ailawframework.com/mcp/firm.

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