This section outlines a number of common business models along with the respective cargo reporting and clearance requirements.
These models provide general guidance however reporting requirements must comply with legislative obligations under the Customs Act 1901.
The meaning of ‘consignment’ and definitions of ‘consignor’ and ‘consignee’ as referred to in the below models, can be found in the Australian Customs Notice No. 2021/01 (ACN No. 2021/01).
For advice on any other cargo reporting and clearance requirements, please contact the Cargo System Support Team.
Please note that digital goods such as downloaded software, do not need to be cargo reported or declared for importation or exportation purposes to the ABF. This exemption does not extend to software imported via physical media.
