SELF-ASSESSED CLEARANCE (SAC) DECLARATIONS

IT IS AN OFFENCE TO MAKE FALSE DECLARATIONS TO

THE AUSTRALIAN CUSTOMS AND BORDER PROTECTION SERVICE

February 2015

SELF-ASSESSED CLEARANCE

(SAC) DECLARATIONS

Imported goods valued at or below AUD$1000 that

arrive in Australia by sea or air cargo must be declared

to the Australian Customs and Border Protection

Service (ACBPS) on a Self-assessed Clearance (SAC)

declaration.

SAC declarations are not required for the clearance of

goods with a value at or below AUD$1000 that arrive by

international mail (post).

When you make a SAC declaration you are required to

declare that:

 the value of the goods does not exceed

AUD$1000, or

 you want to refer the goods to ACBPS or

Department of Agriculture Biosecurity.

Generally, there is no requirement to pay duty and

Goods and Services Tax (GST) on imported goods

valued at or below AUD$1000 except for alcohol and/or

tobacco products.

A SAC declaration must be lodged electronically. There

is no option for paper lodgement.

CARGO REPORT SAC DECLARATOIN

Cargo reporters are responsible for reporting cargo to

ACBPS.

The majority of SAC declarations lodged with ACBPS

are made when a cargo reporter completes a cargo

report for air cargo. When SAC declarations are made

in this way you do not have to do anything.

However, not all cargo reporters make SAC

declarations when they make cargo reports. If a cargo

reporter does not make a SAC declaration on your

behalf, you will need to make a SAC declaration. Your

carrier or Freight Forwarder will usually notify you when

your imported goods arrive and advise if you need to

make a SAC declaration. Check this with your carrier or

Freight Forwarder.

HOW TO LODGE A SAC DECLARATION

SAC declarations must be lodged electronically. You

have two options:

 you may use a licensed Customs broker or other

service provider to lodge SAC declarations, where.

fees may be charged, or

 lodge a SAC declaration yourself by using the

Integrated Cargo System (ICS). You need to hold a

digital certificate to do this.

Further information on communicating electronically

with ACBPS is available on the Cargo Support website.

There are no ACBPS charges for making a SAC

declaration.

TYPES OF SAC DECLARATIONS

There are two types of SAC declarations you can

make:

 SAC declaration (Full Format)

 SAC declaration (Short Form).

SAC DECLARATION (FULL FORMAT)

Goods that require a SAC declaration are cleared more

quickly if a SAC declaration (Full Format) is used in the

following instances:

 an exemption or other concession applies

 a permit or approval is required, or

 duty and GST is payable because:

 the goods include alcohol and/or tobacco

products

 the goods are part of a larger consignment, or

 of commercial reasons.

IT IS AN OFFENCE TO MAKE FALSE DECLARATIONS TO

THE AUSTRALIAN CUSTOMS AND BORDER PROTECTION SERVICE

February 2015

A SAC declaration (Full Format) can be made by the

importer (you) or a licensed Customs broker.

SAC declaration service providers can be found

through an internet search or in the local telephone

directory.

Customs brokers can be found through an internet

search, in the local telephone directory or on the

Customs Broker webpage.

SAC DECLARATION (SHORT FORM)

A SAC declaration (Short Form) is made where only

minimal information is required.

A SAC declaration (Short Form) can be used to pay

duty and GST for imported goods that include alcohol

and/or tobacco products.

Anyone who has a digital certificate and is registered in

the ICS can make a SAC declaration (Short Form).

SAC declaration service providers and licensed

Customs brokers can make this type of SAC

declaration.

PROHIBITED AND RESTRICTED GOODS

If you import prohibited and restricted goods, you will

need to obtain permission from the government agency

that issues permits or approvals for those goods.

FOR MORE INFORMATION

For further information on any importation matters:

 visit www.customs.gov.au

 email: information@customs.gov.au

 contact the Customs Information and Support

Centre on 1300 363 263.

For information on biosecurity matters, go to the

Department of Agriculture’s website or phone

1800 020 504.

KEY POINTS

 SAC declarations can only be lodged electronically.

 Your carrier or Freight Forwarder should notify you

of the arrival of your imported goods and if you

need to make a SAC declaration. Check this with

the carrier/Freight Forwarder.

 If you choose to lodge a SAC declaration yourself

you will need a digital certificate.

 An ACBPS officer cannot make a SAC declaration

on your behalf.