Customs Act 1901 - CEO Instrument of Approval No. 63 of 2005

Administered by Department of Home Affairs

Legislation au F2005L02755 Not in force Legislative Instrument

Legislation content

 

Customs Act 1901 – CEO Instrument of Approval No. 63 of 2005

as amended

made under section 4A and 71AAAF(1) of the

Customs Act 1901

This compilation was prepared on 26 April 2013
taking into account amendments up to Customs Act 1901 – Amendment of Approved Statement Instrument No. 5 of 2013 – Amendment of “SAC (Short Form)

Prepared by the Australian Customs and Border Protection Service


COMMONWEALTH OF AUSTRALIA

CEO Instrument of Approval No. 63 of 2005

Customs Act 1901

I, LIONEL BARRIE WOODWARD, Chief Executive Officer of Customs, under to section 4A and 71AAAF(1) of the Customs Act 1901 (the Act), approve the attached “SAC (SHORT FORM) as an approved statement for the purposes of making electronically a self-assessed clearance declaration where it is not communicated together with a cargo report.

This instrument commences on the day after it is registered.

 

Dated: 14 September 2005

 

 

 

 

LIONEL BARRIE WOODWARD

Chief Executive Officer of Customs


SAC (SHORT FORM)

 

Approved Statement - Customs Act 1901 - subsection 71AAAF(1)

 

Item No.

Short title

Information required

1

Are The Goods Prohibited Or Restricted Imports Or Do You Wish To Refer These Goods To Customs For Assessment Of Prohibited Or Restricted Status?

Indicate whether the goods are prohibited or restricted imports or the person giving the declaration wishes to refer the goods to Customs for assessment of prohibited or restricted status.

2

Are The Goods Alcohol Or Tobacco Products?

Indicate whether the goods are alcohol or tobacco products.

3

Do You Wish To Refer These Goods To AQIS?

Indicate whether the person giving the declaration wishes to refer the goods to AQIS.

4

Referral Reason Description

If the person making the declaration has indicated that the goods should be referred to Customs and/or AQIS – the reason why he or she believes that the goods require further assessment.

5

Branch Identifier

The six character alphanumeric identifier allocated by Customs that further identifies a branch within the company or body making the declaration.

6

Communicator Reference

The reference allocated by the person giving the declaration and used by him or her to identify the declaration.

7

Owner Reference

The identifier assigned by the owner to identify (and distinguish from others) the declaration and all subsequent amendments to the declaration.

8

Communicator Contact Phone Number

The telephone number of the person to be contacted in relation to this declaration.

9

Owner ABN

The Australian Business Number (ABN) of the owner of the goods.

10

Owner CAC

The Client Activity Centre identifier (if any) issued by the Australian Taxation Office (ATO) to the owner.

11

Owner CCID

If the owner does not have an ABN or does not want to use it – the identifier assigned by Customs to the owner.

12

Owner Name

The full name of the person who is the owner of the goods.

13

Owner Address

The address of the owner of the goods.

14

Delivery Name

The full name of the person, business or other entity to whom the goods are finally destined.

15

Delivery Address

The address identifying where the goods are finally destined.

16

Arrival Date

Date of arrival of the ship or aircraft at the Australian port or airport at which the goods subject of the declaration are to be, or were, discharged.

17

Goods Description

A description of the goods sufficient for Customs to ascertain the correct classification of the goods.

18

Discharge Port Code

The UN/LOCODE for the place where the first port or airport where goods will be, or were, unloaded is located.

19

Destination Port Code

The UN/LOCODE of the place in Australia where the goods were, or will be, unloaded.

20

Mode Of Transport

The code indicating the mode of transport of the goods:

  • Air
  • Sea

If the goods are to be, or were, imported by AIR – Items 21 to 22 are required.

21

Master Air Waybill Number

The master air waybill number relating to the goods.

22

House Air Waybill Number

The house air waybill number relating to the goods.

If the goods are to be, or were, imported by SEA – Items 23 to 26 are required.

23

Voyage Number

The voyage number of the ship that is, or was, carrying the goods.

24

Vessel Identifier

The identifier of the ship that is, or was, carry the goods which is either:

  • The Lloyd’s identification number of the vessel; or
  • If the vessel does not have a Lloyd’s identification number, the identification code allocated to the operator of the ship by Customs.

25

Cargo Type

Indicate whether the goods are containerised, non-containerised or bulk:

B/B            -       Break Bulk

BLK           -       Bulk

FCL            -       Full Container Load

FCX           -        Full Container Multiple House Bill

LCL           -         Less Than Container Load

26

Container Number

The unique identifier assigned by the marine industry to the container the goods are packed in.

If the goods contain alcohol or tobacco Items 27 to 41 are required.

27

EFT Payment Indicator

Indicate whether the liability arising from the declaration is to be paid by electronic funds transfer.

28

Supplier Name

The full name of the company or individual that supplied the goods for export.

29

Origin Country Code

The code for the country in which the goods were made, produced, manufactured, or otherwise originated, other than for preferential purposes, being:

(a)   the ISO Country Code for that country; or

(b) where there is no ISO Country code available for that country, another code for that country, as provided by Customs.

30

Valuation Date

The date of export of the goods from the place of export.

31

Header Amount ($AUD) Customs Value

The invoice value or the price paid for all goods covered by this declaration, in Australian dollars.

32

Header Amount ($AUD) Transport & Insurance

The total value of transport and/or insurance, if any, for the goods covered by this declaration, in Australian dollars.

33

Supplier Identifier

The alphanumeric code, as allocated by Customs that identifies the supplier of the goods.

34

Tariff Classification Number

The eight digit tariff classification, under which the goods are classified, as specified in Schedule 3 of the Customs Tariff Act 1995.

35

Statistical Code

A two digit number that identifies the goods against the classification or at a more detailed level.

36

Customs Value Amount ($AUD)

The invoice value or the price paid for the line of goods, in Australian dollars.

37

GST Exemption Code

If the goods are exempt from Goods and Services Tax – indicate which exemption applies to the goods.

38

WET Exemption Code

If the goods are exempt from Wine Equalisation Tax (WET) – the code indicating which exemption applies to the goods.

39

WET Quote Indicator

If the goods are wines and the owner has been approved for deferral – indicate whether the payment of WET is being deferred.

40

Quantity

For each line of goods if the Combined Australian Customs Tariff Nomenclature and Statistical Classification requires the quantity of the goods to be provided – the net quantity of the goods.

41

Quantity Unit

If a quantity is required under item 40 – the unit of quantity.

42

Consignment Reference

The reference assigned by a cargo reporter that, in combination with the House Air Way Bill (HAWB) number, identifies cargo of a particular consignment.

 

 

 

 

 

In this approved statement:

 

ISO Country Code, in relation to a country, means the code for that country as set out in ISO 3166-1:1997 Codes for the representation of names of countries and their subdivisions – Part 1: Country codes (as published by the International Organization for Standardization, and as in force when this instrument commences);

 

UN/LOCODE, in relation to a place, means the code that applies to the place as published by the United Nations Economic Commission for Europe.


Notes to the Customs Act 1901 – CEO Instrument of Approval No. 63 of 2005

 

Note 1

The Customs Act 1901 – CEO Instrument of Approval No. 63 of 2005 (in force under section 4A and 71AAAF(1) of the Customs Act 1901) as shown in this compilation is amended as indicated in the Tables below.

Table of Instruments

Title

Date of FRLI registration

Date of
commencement

Application, saving or
transitional provisions

Customs Act 1901 – CEO Instrument of Approval No. 63 of 2005

20 Sept 2005 (see F2005L02755)

21 Sept 2005

Amendment of Approved Statement Instrument No. 5 of 2013 Amendment of “SAC (Short Form)” Customs Act 1901

1 Feb 2013 (see F2013L00139)

3 Feb 2013

Table of Amendments

ad. = added or inserted      am. = amended      rep. = repealed      rs. = repealed and substituted

Provision affected

How affected

Item No. 42............

ad.  F2013L00139

 

 

Overview

The Customs Act 1901 was enacted to regulate and facilitate the movement of goods into and out of Australia, aiming to address issues related to the control and management of imported and exported goods, and to ensure compliance with customs regulations. This Act serves to establish the framework for customs operations, including the collection of duties and taxes, and the enforcement of import and export controls. CEO Instrument of Approval No. 63 of 2005, made under sections 4A and 71AAAF(1) of the Customs Act 1901, was introduced by the Chief Executive Officer of Customs to streamline the process of making electronically a self-assessed clearance declaration, particularly when such declarations are not communicated together with a cargo report. This legislative instrument aims to enhance efficiency in customs operations by providing a simplified statement for self-assessed clearance declarations. The policy objective of this instrument is to facilitate the timely and accurate processing of customs declarations, thereby improving the overall customs clearance process. The approved statement, referred to as the "SAC (SHORT FORM)", outlines the necessary information to be provided for a self-assessed clearance declaration, including details about the goods, their classification, the parties involved, and the mode of transport. This instrument was approved by Lionel Barrie Woodward, the Chief Executive Officer of Customs, and commenced on the day following its registration. The SAC (SHORT FORM) ensures that the information required for customs clearance is comprehensive and easily accessible, thereby supporting the efficient management of imported and exported goods.

Scope and Application

The Customs Act 1901 – CEO Instrument of Approval No. 63 of 2005, made under section 4A and 71AAAF(1) of the Customs Act 1901, pertains to the approval of a short form approved statement for self-assessed clearance declarations made electronically, excluding those that are submitted alongside a cargo report. This legislative instrument applies to all persons and entities involved in the importation of goods into Australia, including importers, customs brokers, and other relevant stakeholders. Its jurisdictional reach is national, as it is a Commonwealth instrument. The Act does not specify any exclusions or exemptions but relies on subordinate instruments to detail its application. The CEO Instrument of Approval No. 63 of 2005 was amended by the Customs Act 1901 – Amendment of Approved Statement Instrument No. 5 of 2013, which introduced an additional item to the approved statement form. This amendment underscores the Act's reliance on subordinate instruments to refine its application and ensure compliance with the requirements of the Customs Act 1901.

Key Provisions

The Customs Act 1901 – CEO Instrument of Approval No. 63 of 2005, approved under sections 4A and 71AAAF(1), establishes the "SAC (SHORT FORM)" as an approved statement for electronically submitting a self-assessed clearance declaration. This statement is mandatory when a cargo report is not provided. The statement, which is itemised from 1 to 42, requires various pieces of information, such as whether the goods are prohibited or restricted imports, whether they are alcohol or tobacco products, and details pertaining to the owner, the goods, and the transport. Specifically, it necessitates details like the owner's ABN or CCID, the goods' description, the mode of transport, and specific identifiers like the voyage number, container number, or air waybill numbers as applicable. For goods containing alcohol or tobacco, additional information such as valuation details, tariff classifications, and tax exemptions are required. Under this legislation, parties or entities governed by it are required to provide accurate and complete information as per the approved statement when making an electronically self-assessed clearance declaration. This includes the identification of prohibited or restricted goods, referral to AQIS if necessary, and detailed logistics and ownership information. Failure to comply with these requirements can lead to delays or rejection of the declaration, potentially resulting in additional scrutiny or penalties for non-compliance. Breaches of the obligations imposed by this legislation can lead to civil and criminal consequences. While the specific penalties for breaches are not detailed in the provided excerpt, breaches of customs regulations generally can result in penalties such as fines, detention of goods, or other enforcement actions. The exact penalties would depend on the severity and nature of the breach, and would be subject to the broader provisions of the Customs Act 1901 and other relevant legislation.

Legal classification tags

Area of Law
Customs Law
Instrument
Legislative Instrument
Concepts
Definitions & Interpretation
Commencement Provisions
Reporting & Disclosure Obligations

Interactions

Authorises

All Versions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.