DIBP Notice 2016/33 states that in circumstances where the actual amount paid or payable for overseas freight and insurance is not known, the importer or their agent must be able to demonstrate that reasonable efforts were made to obtain these amounts

​What does DIBP consider to be a 'reasonable effort' in this context?

Where a customs broker is making an import declaration on behalf of an importer, they should ask the importer if they have any documentation that records these amounts and, if not, whether they are able to obtain such information

Where the importer cannot provide the information reasonable effort could be demonstrated by, for example, a request to the overseas supplier (or other parties who may be able to provide this information) seeking the actual amounts and the relevant response.