Where the AUD1,000 line comes from
The duty to declare sits in section 68 of the Customs Act 1901. Subsection (3A) reads: “An entry of goods for home consumption is made by communicating to the Department an import declaration in respect of the goods.”
Section 68 then leaves some goods out. One paragraph covers goods, other than prescribed goods, “included in a consignment consigned otherwise than by post by one person to another”, all carried to Australia in the same ship or aircraft, “that have a value not exceeding $250 or such other amount as is prescribed” (s 68(1)(f), compilation of 19 September 2026). The amount is prescribed in section 26 of the Customs Regulation 2015:
“For subparagraph 68(1)(f)(iii) of the Act, the amount is $1 000.”
Customs Regulation 2015, s 26, compilation of 1 July 2026
Goods sent through the post sit in their own paragraph, which reads “a value not exceeding $1,000 or such other amount as is prescribed” (s 68(1)(e)). In both paragraphs, the Act says the value is worked out under Division 2 of Part VIII.
Three declarations, and when each one applies
| Declaration | When the ABF says it is used | How it is lodged |
|---|---|---|
| Import Declaration (N10) | Imported goods with a combined value over AUD1,000 that are being cleared into home consumption. | In the Integrated Cargo System (ICS), or as a completed, signed document at an ABF counter. |
| Self-Assessed Clearance (SAC) | Goods that arrive by air or sea cargo with a value equal to or less than AUD1,000. Not for goods that come through international mail or under a carnet. | Only in the ICS. |
| Warehouse Declaration (N20) | Goods worth more than AUD1,000 that will be held in a customs licensed warehouse before they are cleared. Goods worth AUD1,000 or less cannot be warehoused, and nor can tobacco. | In person, or in the ICS. |
The three kinds of SAC declaration
- Cargo Report SAC
- Cargo reporters report cargo to the ABF before it arrives, and when they do they can make a Cargo Report SAC declaration for goods worth AUD1,000 or less. If they make one, the owner of the goods does not lodge a separate declaration. To make it, the cargo reporter must be able to declare three things: the value is AUD1,000 or less; no word from the ABF’s SAC Thesaurus appears in the description, or if one does, the goods are neither alcohol nor tobacco and no Commonwealth law restricts them or requires permission for them; and there is no referral of the goods to the Department of Agriculture, Fisheries and Forestry. If the reporter cannot agree to those statements with certainty, the importer has to declare the goods separately. The ABF adds that a carrier or freight forwarder that has not made one “should tell you that you must lodge your own SAC Declaration.”
- Short format SAC
- The ABF says this one “requests minimal information”: the importer’s details, such as company name and ABN, a description of the goods, and the details that link it to the cargo report. Anyone with a digital certificate who is registered in the ICS can make it, including the importer. It is also how duty and GST are paid on tobacco, tobacco products and alcoholic beverages, which are not free of duty and GST even at AUD1,000 or less.
- Long format SAC
- Similar to an Import Declaration, but without the import processing charge, and only the importer or a licensed customs broker can lodge it. Goods that need a permit to be imported must go on either an N10 or a long format SAC. The ABF says goods may clear more quickly on a long format SAC where a duty exemption or concession applies, a permit or approval is needed, or duty and taxes are payable, for example because the goods are part of a larger consignment.
All three are made in the ICS. The ABF says importers can apply to access it, “however there are costs involved”.
What stays with the importer
- The declaration itself. “You, as the importer, are responsible for completing and submitting the Import Declaration.” It is not something the ABF can complete for you, and the ABF gives only general advice on how to complete one.
- Permission for restricted goods. Prohibited and restricted goods need permission from the relevant government department or agency, and proof of it goes to the ABF.
- Answers to the ABF’s questions. The ABF may ask about community protection concerns, restrictions and permits; if asked, the answer goes to it in writing, in the ICS or at an ABF counter.
- The records. After an Import Declaration is made, by the importer or by a customs broker on the importer’s behalf, all relevant documents must be kept for five years.
- The right amount. In the ABF’s words, “Importers may face financial penalties or legal action if they do not pay the correct duties and taxes.”
The ABF encourages first-time or infrequent importers to use a licensed customs broker, and recommends one to anyone unsure of their legal obligations when making a SAC declaration. The guide to customs brokers sets out who may lodge for you and how brokers are licensed.
Tax at the border, in one line
GST on imported goods is the Australian Taxation Office’s subject, and its pages hold the detail. The one line that meets this declaration: the ATO says “GST will be charged at the border when goods are imported with a customs value over A$1,000”. Goods that include tobacco, tobacco products or alcoholic beverages need the information to calculate duty and taxes, and cannot be released until those are paid.
Next on the route: customs brokers. If the goods could qualify for a lower tariff, see free trade agreements and rules of origin; if they are going out, export permits for controlled goods.