The Internal ID for price levels can be found in Setup > Accounting > Accounting Lists, -- Type (Footer Filter) - Price Level.
After going there you will notice that there is no Internal ID value for Custom Price, so note, the Internal ID of custom price levels in the Customer Record is: -1.
Soap Request Example - Setting Custom Price Level
UI Equivalent:
List > Relationships > Customers > Financial (Tab) > Item Pricing (Subtab)
Soap Example
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