© 2026 Zoe. All rights reserved.
Zoe is a legal information platform. Always consult the Federal Register of Legislation for authoritative text.
Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
This instrument formally approves the Import Declaration (N30) as the mandatory form for commercial imports into Australia, affecting importers, customs brokers, and anyone clearing goods into home consumption. It requires detailed data across ownership, lodgement and product-line information, plus screening for prohibited, biosecurity, safety and valuation matters.
The declared information determines duty/GST liabilities, eligibility for preferential trade treatment, and whether goods can enter; failing to lodge or giving false information risks penalties and detention of goods.
Want the full deep dive?
Zoe can write the in-depth analysis on top of the summary above: how it works, who it affects and what each part actually does.
Direct links to the current provisions in Comptroller-General of Customs Instrument of Approval No. 15 of 2015.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
IMPORT DECLARATION (N30)
Approved Statement ‑ Customs Act 1901 subsection 71L(1)
<table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td style="width:28.45pt; border-bottom:1.12pt groove #000000"><p style="text-align:center; widows:2; orphans:2"><span style="font-family:'Times New Roman', serif; font-weight:bold">Item No.</span></p></td><td style="width:148.45pt; border-bottom:1.12pt groove #000000"><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif; font-weight:bold">Short title</span></p></td><td style="width:248.35pt; border-bottom:1.12pt groove #000000"><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif; font-weight:bold">Information required</span></p></td></tr></thead><tbody><tr><td style="width:28.45pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="text-align:center; widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">1</span></p></td><td style="width:148.45pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">Branch Identifier</span></p></td><td style="width:248.35pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">The six character alphanumeric identifier allocated by the Department that further identifies a branch within the company or body making the declaration.</span></p></td></tr><tr><td style="width:28.45pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="text-align:center; widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">2</span></p></td><td style="width:148.45pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">Nominee Broker Licence Number</span></p></td><td style="width:248.35pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">If the </span><span style="font-family:'Times New Roman', serif">declaration is being made by a c</span><span style="font-family:'Times New Roman', serif">ustoms broker – the licence number of the broker.</span></p></td></tr><tr><td style="width:28.45pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="text-align:center; widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">3</span></p></td><td style="width:148.45pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">EFT Payment Indicator</span></p></td><td style="width:248.35pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">Indicate whether the liability arising from the declaration is to be paid by electronic funds transfer.</span></p></td></tr><tr style="height:37.35pt"><td style="width:28.45pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="text-align:center; widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">4</span></p></td><td style="width:148.45pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">Owner ABN</span></p></td><td style="width:248.35pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">The Australian Business Number (ABN) of the owner of the goods.</span></p></td></tr><tr><td style="width:28.45pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="text-align:center; widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">5</span></p></td><td style="width:148.45pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">Owner CAC</span></p></td><td style="width:248.35pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">The Client Activity Centre identifier (if any) issued by the Australian Taxation Office (ATO) to the owner.</span></p></td></tr><tr><td style="width:28.45pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="text-align:center; widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">6</span></p></td><td style="width:148.45pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">Owner CCID</span></p></td><td style="width:248.35pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">If the owner does not have an ABN or does not want to use it – the identifier assigned by the Department to the owner.</span></p></td></tr><tr><td style="width:28.45pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="text-align:center; widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">7</span></p></td><td style="width:148.45pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">Contact/Broker Phone Number</span></p></td><td style="width:248.35pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">The telephone number of the person who may be contacted about the declaration.</span></p></td></tr><tr><td style="width:28.45pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="text-align:center; widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">8</span></p></td><td style="width:148.45pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">Owner Reference</span></p></td><td style="width:248.35pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">The identifier assigned by the owner to identify (and distinguish from others) the declaration and all subsequent amendments to the declaration.</span></p></td></tr><tr><td style="width:28.45pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="text-align:center; widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">9</span></p></td><td style="width:148.45pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">Broker Reference</span></p></td><td style="width:248.35pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">Where the </span><span style="font-family:'Times New Roman', serif">declaration is being made by a c</span><span style="font-family:'Times New Roman', serif">ustoms broker – the reference allocated by him or her to identify (and distinguish from others) the declaration and all subsequent amendments to the declaration.</span></p></td></tr><tr><td style="width:28.45pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="text-align:center; widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">10</span></p></td><td style="width:148.45pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">Destination Port Code</span></p></td><td style="width:248.35pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">The UN/LOCODE of the place in Australia where the goods were unloaded.</span></p></td></tr><tr><td style="width:28.45pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="text-align:center; widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">11</span></p></td><td style="width:148.45pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">Valuation Date</span></p></td><td style="width:248.35pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">The date of export of the goods from the place of export.</span></p></td></tr><tr><td style="width:28.45pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="text-align:center; widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">12</span></p></td><td style="width:148.45pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">Header Valuation Advice Number</span></p></td><td style="width:248.35pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">If the goods have been subject to a decision by the Department in relation to their valuation – the Valuation Advice Number (VAN) relating to the decision.</span></p></td></tr><tr><td style="width:28.45pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="text-align:center; widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">13</span></p></td><td style="width:148.45pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">Effective Duty Date</span></p></td><td style="width:248.35pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">The date on which the goods are taken to have been entered into home consumption.</span></p></td></tr><tr><td style="width:28.45pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="text-align:center; widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">14</span></p></td><td style="width:148.45pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">Unaccompanied Personal Effects Identifier</span></p></td><td style="width:248.35pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">If the goods subject to the declaration were, or are to be, imported with Unaccompanied Personal Effects (UPE) – identify the relevant UPE identifier.</span></p></td></tr><tr><td style="width:28.45pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="text-align:center; widows:2; orphans:2"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:148.45pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:248.35pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr><td style="width:28.45pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="text-align:center; widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">15</span></p></td><td style="width:148.45pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">Amber Statement</span></p></td><td style="width:248.35pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">If the person making the declaration is uncertain about information included in the declaration, and considers that, as a result of including that information, the declaration might be false or misleading in a material particular – the reason(s) why the person is uncertain about the information.</span></p></td></tr><tr><td style="width:28.45pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="text-align:center; widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">16</span></p></td><td style="width:148.45pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">Amber Reason Type</span></p></td><td style="width:248.35pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif">The type of uncertainty that has caused the person making the declaration to nominate the declaration for amber line processing:</span></p><p style="widows:2; orphans:2"><span style="font-family:'Times New Roman', serif"></span></p><ul style="margin:0pt; padding-left:0pt"><li style="margin-left:5.65pt; widows:2; orphans:2; font-family:serif; list-style-position:inside; -aw-list-padding-sml:19.83pt"><span style="font:7pt 'Times New Roman'"></span><span style="font-family:'Times New Roman', serif">Dumping/Countervailing</span></li></ul><ul style="margin:0pt; padding-left:0pt"><li style="margin-left:5.65pt; widows:2; orphans:2; font-family:serif; list-style-position:inside; -aw-list-padding-sml:19.83pt"><span style="font:7pt 'Times New Roman'"></span><span style="font-family:'Times New Roman', serif">Origin</span></li><li style="margin-left:5.65pt; widows:2; orphans:2; font-family:serif; list-style-position:inside; -aw-list-padding-sml:19.83pt"><span style="font:7pt 'Times New Roman'"></span><span style="font-family:'Times New Roman', serif">Preference</span></li><li style="margin-left:5.65pt; widows:2; orphans:2; font-family:serif; list-style-position:inside; -aw-list-padding-sml:19.83pt"><span style="font:7pt 'Times New Rom
This is an opening excerpt, not the complete document.