{"id":"F2015L01541","name":"Comptroller-General of Customs Instrument of Approval No. 12 of 2015","slug":"comptroller-general-of-customs-instrument-of-approval-no-12-of-2015","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":173089,"registerId":"commonwealth-F2015L01541-current","compilationNumber":null,"startDate":"2026-04-05","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"SAC (SHORT FORM)","sectionType":"part","heading":"SAC (SHORT FORM)","content":"# \nSAC (SHORT FORM)\n\nApproved Statement ‑ Customs Act 1901 subsection 71AAAF(1)\n\n```html\n

Item No.

Short title

Information required

1

Are the goods prohibited or restricted imports or do you wish to refer these goods to the department 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 the Department 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 the department of agriculture?

Indicate whether the person giving the declaration wishes to refer the goods to the Department of Agriculture.

4

Referral Reason Description

If the person making the declaration has indicated that the goods should be referred to the Department and/or the Department of Agriculture ‑ the reason why he or she believes that the goods require further assessment.

5

Branch Identifier

The six character alphanumeric identifier allocated by the Department 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 the Department 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 the Department 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 the Department.

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 the Department.

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 the Department 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.

\n```\n\n \n\nIn this approved statement:\n\nISO 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);\n\nUN/LOCODE, in relation to a place, means the code that applies to the place as published by the United Nations Economic Commission for Europe.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":2015},"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument maintains its original narrow scope: prescribing the specific data fields required for short-form SAC declarations under the Customs Act. It has not expanded beyond its initial purpose of operational specification for customs reporting."},"complexity_factors":["Conditional data requirements based on transport mode (air vs sea)","Additional conditional fields for alcohol and tobacco products (Items 27-41)","References to external technical standards (ISO 3166-1 for country codes, UN/LOCODE for port codes)","Cross-reference to Customs Tariff Act 1995 for classification numbers","Multiple alternative identification systems (ABN, CCID, CAC, Lloyd's vessel numbers)"],"plain_english_summary":"This instrument prescribes the official short-form Self-Assessed Clearance (SAC) used for simplified customs declarations when importing low-value or straightforward goods into Australia. It sets the exact fields importers or their agents must provide, using standard country and port codes for consistency.\n\nIt affects importers, customs brokers, freight forwarders, and carriers by streamlining required data—ownership, transport details, regulatory flags, and extra fields for alcohol/tobacco—to support faster processing and compliance."}},"importantCases":[],"_links":{"self":"/api/acts/comptroller-general-of-customs-instrument-of-approval-no-12-of-2015","history":"/api/acts/comptroller-general-of-customs-instrument-of-approval-no-12-of-2015/history","analysis":"/api/acts/comptroller-general-of-customs-instrument-of-approval-no-12-of-2015/analysis","conflicts":"/api/acts/comptroller-general-of-customs-instrument-of-approval-no-12-of-2015/conflicts","importantCases":"/api/acts/comptroller-general-of-customs-instrument-of-approval-no-12-of-2015/important-cases","documents":"/api/acts/comptroller-general-of-customs-instrument-of-approval-no-12-of-2015/documents"}}