Self-Assessed Clearance (SAC)
A Self-Assessed Clearance (SAC) is the simplified customs declaration used in the Integrated Cargo System for imported goods with a customs value of AUD 1,000 or less. Duty is generally not charged on goods at or below this threshold, but GST does apply to low-value imported goods, and a SAC still reports the consignment to the Australian Border Force.
SAC declarations are typically lodged in bulk by express carriers and freight forwarders for the high volumes of low-value e-commerce parcels entering Australia. Since 1 July 2018, GST on low-value imported goods is generally collected at the point of sale by overseas suppliers and platforms registered for Australian GST.
E-commerce turned low-value imports into a flood, and the SAC is how Australia keeps that flow moving while still reporting every parcel. For forwarders and express carriers, high-throughput, accurate SAC lodgement — and correct GST treatment of low-value goods — is a volume game where automation pays off.
Is there duty on a SAC?
Generally no duty applies to goods valued at AUD 1,000 or less, but GST applies to low-value imported goods.
Who lodges SACs?
Usually express carriers, freight forwarders and customs brokers, often in bulk for e-commerce parcels.