OVERVIEW OF EXPORT REPORTING
The Export Declaration is used to report a consignment of cargo for export from Australia and may be lodged up to 6 months prior to the intended date of export. The exporter or their agent may lodge the Export Declaration. It is processed by the Integrated Cargo System (ICS) and the exporter or agent is returned an Export Declaration Number (EDN) and a document status, which indicates whether or not the goods may be exported.
In order to streamline reporting requirements for certain low-risk clients, the Department has instituted the Accredited Client program. Clients granted an Accredited Client Concession will be allocated Accredited Client Export Authority Numbers (ACEANs) which they can use as authority to export goods from Australia. The details of goods exported using these ACEANs will be subsequently provided on an Export Periodic Declaration.
If a consolidator or freight forwarder consolidates the consignment reported on an Export Declaration with other consignments, this consolidation will be reported to the Department on a Consolidation Sub Manifest. The Department returns a Consolidation Reference Number (CRN) and a status to the consolidator or freight forwarder who lodged the Sub Manifest. A Sub Manifest can contain EDNs, CRN's, ACEANs, Transshipment Numbers and Export Declaration Exemption Codes.
Eventually, all goods destined for export will be received by a Cargo Terminal Operator (CTO). The CTO will receive goods from Exporters or their Agents, Licenced Warehouses or Depots, Consolidators, Freight Forwarders and other CTOs. The CTO submits to the Department a CTO Receival Notice detailing the export goods received.
The ICS will return a movement status to the CTO for each consignment reported on the CTO Receival Notice, which will identify whether or not the goods may be loaded for export. The ICS will also send this status as an unsolicited message to the Carrier.
Prior to the departure of a vessel or aircraft from Australia, the Carrier will submit to the Department a Departure Report outlining the departure details for that vessel or aircraft.
Up to three days after the departure of a vessel or aircraft, the Carrier must provide the Department with details of the goods exported on the vessel or aircraft via a Main manifest. The Main manifest will list the EDNs, CRN's, ACEANs, Transshipment Numbers and Export Declaration Exemption Codes for all of the cargo exported on the relevant vessel or aircraft.
If a slot charterer has booked space on a vessel, they must lodge a Slot Sub Manifest for the relevant goods. This may be lodged up to three days after the departure of the vessel, but before the lodgment of the Main Manifest so that the CRN for the Slot Sub Manifest can be quoted on the Main Manifest.
If the goods for export are prescribed goods (under sections 99(3), 102A and 117AA of the
Customs Act 1901), they must be stored at a licenced warehouse prior to exportation. This warehouse provides the Department with a Warehouse Release Notice. If prescribed goods are released to a licenced Depot for consolidation, the Depot will submit to the Department a Depot Receival Notice. When the consolidation containing the prescribed goods is moved to another Depot or CTO, the Depot must provide the Department with a Depot Release Notice.
If an exporter withdraws their export declaration and the goods are customable/excisable, the goods must be returned to the warehouse from which they were sourced. If these goods are prescribed goods the warehouse must provide the Department with a Warehouse Return Notice when it receives the goods back into the warehouse.
Exports are also providing Clients with the ability to request the Status of goods. This will be done using the Status Query facility.
NON-PRESCRIBED GOODS EXPORT DECLARATION
Most Export Declarations are lodged for goods that are not prescribed (under sections 99(3), 102A and 117AA of the
Customs Act 1901). If the goods are Customable/Excisable, they will be stored at a licenced warehouse at the time that the Export Declaration is lodged, otherwise they could be located anywhere.
If the goods are consolidated prior to exportation, a Consolidation Sub Manifest is lodged, which results in a CRN and status being sent by the ICS to the consolidator.
Goods will be reported at their receival at a CTO using a CTO Receival Notice, as per the Overview above. A Departure Report must be lodged prior to departure of the vessel or aircraft, and a Main Manifest must be lodged within three days of departure.
PRESCRIBED GOODS EXPORT DECLARATION
The following diagram shows the process for the exportation of goods prescribed under sections 99(3), 102A and 117AA of the
Customs Act 1901.
Most of the principles are the same as non-prescribed except that prescribed goods will be subject to additional reporting requirements to track their movement for export, until they have departed Australia.
Prescribed goods originate from an s79 Warehouse, which is a Customs’ controlled place. In order for a Warehouse to release goods declared for export, they must confirm that the goods to be released are in accordance with the Export Declaration. The Warehouse operator will do this by sending the Department a Warehouse Release Notice. The Department will give a MATCH response when satisfied that the information contained in the Warehouse Release Notice matches the information contained in the Export Declaration. The Warehouse may then release the goods.
If the goods are to be consolidated, the ICS will send the destination Depot an unsolicited notification of the impending arrival of the goods.
Again, in the simplest situation, the goods will travel under the EDN directly to the CTO, where the same rules and processes as have been explained for non-prescribed goods apply.
If the goods released from the Warehouse are to be consolidated, this must be done at a licenced s77G Depot. When the Depot receives the goods, they must lodge a Depot Receival Notice to the Department, advising of the arrival of the goods. A consolidation Sub Manifest will then be lodged (as per the consolidation of non-prescribed goods).
When the goods are released from the Depot, a Depot Release Notice must be lodged.
V1.0 26 MAY 2003
