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Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
The Import Declaration (N10) is Australia’s official data dictionary for lodging import declarations: a mandatory electronic form specifying 218 data fields importers or their customs brokers must provide to bring goods in "for home consumption." It standardises details on parties, transport, tariff classification, valuation, taxes/duties, and a large prohibited/restricted‑goods checklist for Customs’ ICS.
Accurate completion is required to clear goods; mistakes or omissions can delay clearance, trigger penalties or seizure.
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Direct links to the current provisions in Customs Act 1901 - CEO Instrument of Approval No. 112 of 2005.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
Customs Act 1901 – CEO Instrument of Approval No. 112 of 2005
as amended
made under section 4A and section 71L and 162AA(3)(a) of the
Customs Act 1901
This compilation was prepared on 13 June 2013
taking into account amendments up to Customs Act 1901 – Amendment of Approved Statement Instrument No. 3 of 2013 – Amendment of “Import Declaration (N10)”
Prepared by the Australian Customs and Border Protection Service
COMMONWEALTH OF AUSTRALIA
I, LIONEL BARRIE WOODWARD, Chief Executive Officer of Customs, under to section 4A and section 71L of the Customs Act 1901 (the Act), approve the attached “Import Declaration (N10)” as an approved statement for the purposes of communicating electronically:
a) an import declaration in respect of goods to which section 68 of the Act applies that are intended to be entered for home consumption;
b) a return for special clearance goods under subsection 70(7) of the Act;
c) a self-assessed clearance declaration where it is not communicated together with a cargo report.
CEO Instrument of Approval No. 65 of 2005 is revoked.
This instrument commences on the day after it is registered.
Dated: 16 November 2005
LIONEL BARRIE WOODWARD
Chief Executive Officer of Customs
Import Declaration (N10)
Approved Statement - Customs Act 1901 subsection 71L(1)
<table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td style="width:27.4pt; border-bottom:1.12pt groove #000000"><p style="margin-top:3pt; margin-bottom:3pt; text-align:center; font-size:11pt"><span style="font-weight:bold">Item No.</span></p></td><td style="width:150.65pt; border-bottom:1.12pt groove #000000"><p style="margin-top:3pt; margin-left:5.65pt; margin-bottom:3pt; font-size:11pt"><span style="font-weight:bold">Short title</span></p></td><td style="width:232.95pt; border-bottom:1.12pt groove #000000"><p style="margin-top:3pt; margin-left:5.65pt; margin-bottom:3pt; font-size:11pt"><span style="font-weight:bold">Information required</span></p></td></tr></thead><tbody><tr><td style="width:27.4pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-bottom:6pt; text-align:center; font-size:10.5pt"><span>1</span></p></td><td style="width:150.65pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-left:5.65pt; margin-bottom:6pt"><span>Branch Identifier</span></p></td><td style="width:232.95pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-left:8.8pt; margin-bottom:6pt"><span>The six character alphanumeric identifier allocated by Customs that further identifies a branch within the company or body making the declaration.</span></p></td></tr><tr><td style="width:27.4pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-bottom:6pt; text-align:center; font-size:10.5pt"><span>2</span></p></td><td style="width:150.65pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-left:5.65pt; margin-bottom:6pt"><span>Nominee Broker Licence Number</span></p></td><td style="width:232.95pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p class="Header" style="margin-top:6pt; margin-left:8.8pt; margin-bottom:6pt; line-height:12pt"><span style="font-family:'Times New Roman', serif">If the declaration is being made by a Customs broker – the licence number of the broker.</span></p></td></tr><tr><td style="width:27.4pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-bottom:6pt; text-align:center; font-size:10.5pt"><span>3</span></p></td><td style="width:150.65pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-left:5.65pt; margin-bottom:6pt"><span>EFT Payment Indicator</span></p></td><td style="width:232.95pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-left:8.8pt; margin-bottom:6pt"><span>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:27.4pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-bottom:6pt; text-align:center; font-size:10.5pt"><span>4</span></p></td><td style="width:150.65pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-left:5.65pt; margin-bottom:6pt"><span>Owner ABN</span></p></td><td style="width:232.95pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-left:8.8pt; margin-bottom:6pt"><span>The Australian Business Number (ABN) of the owner of the goods.</span></p></td></tr><tr><td style="width:27.4pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-bottom:6pt; text-align:center; font-size:10.5pt"><span>5</span></p></td><td style="width:150.65pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-left:5.65pt; margin-bottom:6pt"><span>Owner CAC</span></p></td><td style="width:232.95pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-left:8.8pt; margin-bottom:6pt"><span>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:27.4pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-bottom:6pt; text-align:center; font-size:10.5pt"><span>6</span></p></td><td style="width:150.65pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-left:5.65pt; margin-bottom:6pt"><span>Owner CCID</span></p></td><td style="width:232.95pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-left:8.8pt; margin-bottom:6pt"><span>If the owner does not have an ABN or does not want to use it – the identifier assigned by Customs to the owner.</span></p></td></tr><tr><td style="width:27.4pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-bottom:6pt; text-align:center; font-size:10.5pt"><span>7</span></p></td><td style="width:150.65pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-left:5.65pt; margin-bottom:6pt"><span>Contact/Broker Phone Number</span></p></td><td style="width:232.95pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-left:8.8pt; margin-bottom:6pt"><span>The telephone number of the person who may be contacted about the declaration.</span></p></td></tr><tr><td style="width:27.4pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-bottom:6pt; text-align:center; font-size:10.5pt"><span>8</span></p></td><td style="width:150.65pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-left:5.65pt; margin-bottom:6pt"><span>Owner Reference</span></p></td><td style="width:232.95pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-left:8.8pt; margin-bottom:6pt"><span>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:27.4pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-bottom:6pt; text-align:center; font-size:10.5pt"><span>9</span></p></td><td style="width:150.65pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-left:5.65pt; margin-bottom:6pt"><span>Broker Reference</span></p></td><td style="width:232.95pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-left:8.8pt; margin-bottom:6pt"><span>Where the declaration is being made by a Customs 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:27.4pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-bottom:6pt; text-align:center; font-size:10.5pt"><span>10</span></p></td><td style="width:150.65pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-left:5.65pt; margin-bottom:6pt"><span>Destination</span><span> </span><span>Port</span><span> Code</span></p></td><td style="width:232.95pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-left:8.8pt; margin-bottom:6pt"><span>The UN/LOCODE of the place in </span><span>Australia</span><span> where the goods were, or will be, unloaded.</span></p></td></tr><tr><td style="width:27.4pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-bottom:6pt; text-align:center; font-size:10.5pt"><span>11</span></p></td><td style="width:150.65pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-left:5.65pt; margin-bottom:6pt"><span>Valuation Date</span></p></td><td style="width:232.95pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-left:8.8pt; margin-bottom:6pt"><span>The date of export of the goods from the place of export.</span></p></td></tr><tr><td style="width:27.4pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-bottom:6pt; text-align:center; font-size:10.5pt"><span>12</span></p></td><td style="width:150.65pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-left:5.65pt; margin-bottom:6pt"><span>Header Valuation Advice Number</span></p></td><td style="width:232.95pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-left:8.8pt; margin-bottom:6pt"><span>If the goods have been subject to a decision by Customs in relation to their valuation – the Valuation Advice Number (VAN) relating to the decision.</span></p></td></tr><tr><td style="width:27.4pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-bottom:6pt; text-align:center; font-size:10.5pt"><span>13</span></p></td><td style="width:150.65pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-left:5.65pt; margin-bottom:6pt"><span>Effective Duty Date</span></p></td><td style="width:232.95pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-left:8.8pt; margin-bottom:6pt"><span>The date on which the goods are taken to have been entered for home consumption.</span></p></td></tr><tr><td style="width:27.4pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-bottom:6pt; text-align:center; font-size:10.5pt"><span>14</span></p></td><td style="width:150.65pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-left:5.65pt; margin-bottom:6pt"><span>Unaccompanied Personal Effects Identifier</span></p></td><td style="width:232.95pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-left:8.8pt; margin-bottom:6pt"><span>If the goods subject to the declaration were, or are to be, imported with Unaccompanied Personal Effects (UPE) – identify the relevant UPE.</span></p></td></tr><tr><td style="width:27.4pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-bottom:6pt; text-align:center; font-size:10.5pt"><span>15</span></p></td><td style="width:150.65pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-left:5.65pt; margin-bottom:6pt"><span>Amber Statement</span></p></td><td style="width:232.95pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-left:8.8pt; margin-bottom:6pt"><span>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:27.4pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-bottom:6pt; text-align:center; font-size:10.5pt"><span>16</span></p></td><td style="width:150.65pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-left:5.65pt; margin-bottom:6pt"><span>Amber Reason Type</span></p></td><td style="width:232.95pt; border-top:1.12pt groove #000000; border-bottom:1.12pt groove #000000; vertical-align:top"><p style="margin-top:6pt; margin-left:8.8pt; margin-bottom:6pt"><span>The type of uncertainty that has caused the person making the declaration to nominate the declaration for amber line processing:</span></p><ul style="margin:0pt; padding-left:0pt"><li style="margin-top:6pt; margin-left:8.8pt; font-family:serif; list-style-position:inside; -aw-list-padding-sml:16.68pt"><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:8.8pt; font-family:serif; list-style-position:inside; -aw-list-padding-sml:16.68pt"><span style="font:7pt 'Times New Roman'"></span><span style="font-family:'Times New Roman', serif">Origin</span></li><li style="margin-left:8.8pt; font-family:serif; list-style-position:inside; -aw-list-padding-sml:16.68pt"><span style="font:7pt 'Times New Roman'"></span><span style="font-family:'Times New Roman', serif">Preference</span></li><li style="margin-left:8.8pt; font-family:serif; list-style-position:inside; -aw-list-padding-sml:16.68pt"><span style="font:7pt 'Times New Roman'"></span><span style="font-family:'Times New Roman', serif">Quantity</span></li><li style="margin-left:8.8pt; font-family:serif; list-style-positio
This is an opening excerpt, not the complete document.