Self-Assessed Clearance cost recovery

Key information for the SAC cost recovery charge

The cost recovery charge for biosecurity clearance of declared low value goods - valued at AUD $1,000 or less - being brought into Australian territory by air or sea commenced on 1 October 2024.

SAC declarations are described in this Self assessed clearance (SAC) declarations factsheet and in detail in Section 19 of the Industry Imports Manual managed by the Department of Home Affairs.

Any reporting party lodging 278 or more SAC declarations into the Integrated Cargo System (ICS) will be liable to pay the charge.

The charge is to be paid directly to DAFF on a quarterly in arrears basis.

Calculating the SAC Charge

The department, using ICS data, records the number of SACs based on date reported by a party in each quarterly period.

The total liability is calculated by multiplying the number of SACs by the charge rate.

The charge applies to short form, long form, and cargo report SACs.

The SAC Cost Recovery Charge: Charging fact sheet includes additional information on the determination of liable SACs.

Who is required to pay the SAC charge?

Only reporting parties lodging 278 or more SAC declarations into the ICS in a given quarterly period are liable for the charge.

Self-reporting model

The SAC charge is administered under a self-reporting model. It is the responsibility of the reporting party to keep records of all SAC declarations they have reported (using date reported) for each quarterly period.

Paying the SAC charge

Reporting parties are required to remit a single SAC charge amount, quarterly in arrears, using allowable payment methods.

Payment arrangements are established in the Biosecurity Charges Imposition (Customs) Regulation 2016 and the Biosecurity Charges Imposition (General) Regulation 2016.

The charge is imposed as a government cost recovery tax – it is not a fee for service. GST does not apply.

Non-payment of the SAC charge

The department will conduct ongoing audit, compliance and verification activities relating to the charge.

This charge is subject to penalties and sanctions in line with existing cost recovery charge provisions in the Biosecurity Act 2015 and related regulations, and the department’s charging guidelines.

Departmental reporting of the SAC charge

The charge is subject to yearly review, including for indexation purposes. Further information about SAC cost recovery is reported via the SAC Cost Recovery Implementation Statement. From the 2025-26 financial year onwards, the SAC cost recovery charge will be reported through the annual biosecurity cost recovery implementation statement (BCRIS).

What does the charge cover?

Biosecurity is a shared responsibility, and so is contributing to its cost. Funding for biosecurity is based on shared responsibility between taxpayers, those who create risk and those who receive significant benefits from the Australian Government’s efforts at the border.

The SAC charge recovers the cost of risk profiling, surveillance, monitoring compliance and administration of other biosecurity efforts.

Further information

Impacted parties can contact the department by emailing SACCostRecovery@aff.gov.au.