Often the 'port or airport of final destination as shown on the transportation document' is incorrect and the goods are actually delivered elsewhere.

How does this affect the amount of transport and insurance included in the value of the taxable importation?

The amount of international transport paid or payable to the port or airport of final destination as shown on the amending transport documentation should be used in the value of the taxable importation. If an entry has already been lodged with incorrect values for transport and insurance, or incorrect 'port or airport of final destination' then a PWA would need to be lodged.