Transhipped and in-transit goods
Transhipment and transit is the movement of goods from one overseas port to another via Australia.
Transhipment occurs where cargo is discharged at an Australian airport or port, with the intention it be loaded onto another ship or aircraft for onwards carriage to an overseas Port of Destination. We refer to this cargo as ‘Transhipment Cargo’ whilst it is in Australia.
In-Transit cargo refers to the cargo that stays on board the same international carrier. It is not offloaded during stop-over periods at Australian ports. Cargo temporarily placed on the quay or tarmac in order to reposition it aboard the aircraft or vessel that brought it to Australia, is considered to be in-transit provided it is not reported on an Outturn Report.
You do not need to pay duties and taxes on either transhipped or in-transit goods.
You can export transhipped goods by a different mode of transport to how they arrived in Australia. For example, transhipped goods may arrive in Australia as air cargo, and be exported as sea cargo.
You need to report transhipped goods to the ABF on the cargo report. You must submit a cargo report through the Integrated Cargo System (ICS).
The ICS will recognise goods as transhipped when:
- the cargo report has an Australian port as the discharge port and the destination port is not an Australian port
OR
- the cargo report has an Australian port as both the discharge port and destination port, and
- you submit an Underbond Movement Request (UBMR) and use transhipment as the reason for the request, and
- the destination port on the UBMR is not an Australian port.
When the ICS recognises goods as transhipped goods, it will assign the cargo report transhipment status and generate a Transhipment Number. The transhipment number is an export Customs Authority Number (CAN) and must be quoted on the relevant CTO receival notices, sub-manifests or manifest.
Transhipped goods remain under customs control until you export them.
Transhipment is no longer required where goods are discharged at one Australian port but are being delivered to a different Australian city. Gateway Clearance reforms mean that transhipment is not needed in these situations. This includes where the goods are moving via a foreign port. For more information see Moving imported goods between Australian ports via foreign ports below and
Australian Customs Notice No. ACN 2021/38.
Reporting of transhipment cargo
Prior to and after arrival
You must make a cargo report for transhipped cargo under section 64AB
Customs Act 1901, as having an Australian Port of Discharge and an overseas Port of Destination. The ICS will recognise the cargo as transhipped goods and will assign the cargo report transhipment status. This will generate a transhipment number (provided there is no impediment on the cargo report). Once assigned, a transhipment number will remain unchanged, even if the cargo report is subsequently amended, withdrawn or cancelled.
If the arriving Cargo Terminal Operator (CTO) discharges the cargo, the CTO must submit a Progressive Discharge Report or Sea Cargo Outturn. Alternatively, the Ground Handling Agent (GHA) must submit an Air Outturn Report, to acknowledge receipt of the cargo.
Transhipping consignments must be stored either by the CTO/GHA or in a licenced depot. If the consignment is moved between CTOs/GHAs via a licensed depot, underbond movements are required for the movement from CTO/GHA to depot, and then from depot to CTO/GHA.
Transhipped goods do not need an import declaration.
Transhipped goods that are prohibited imports must obtain an import permit.
Underbond movement requests
During the course of transhipment, a UBMR may be required to move transhipped goods between Australian seaports, airports, or to a depot. Where the request reason on a UBMR is ‘transhipment’ (TSH), the ICS will check the cargo report to see if there is a transhipment number attached. If a transhipment number does not exist, the ICS will generate the transhipment number for the UBMR. A transhipment number is a valid CAN for export reporting purposes.
A UBMR is not required if the cargo is not leaving the CTO/GHA and is being exported from the same CTO/GHA.
If the cargo will be exported through a different CTO/GHA, including where the mode-of-transport is changing (e.g. arriving as sea cargo and departing as air cargo), a UBMR is required to move the cargo to the exporting CTO/GHA. The receiving CTO/GHA will submit a receipt Outturn Report to acknowledge receipt of the cargo.
For further information, see Movement of goods under customs control (96KB PDF).
Moving imported goods between Australian ports via foreign ports
Gateway Clearance can be applied to cargo moving between Australian ports via a foreign port, for example, where cargo is discharged in Sydney, but is destined for Fremantle on a ship travelling via Singapore. For more information see
Australian Customs Notice No. ACN 2021/38.
If the goods are not cleared in the first Australian discharge/arrival port, they can be reported as in-transit cargo, with the foreign port as the destination. House bill-level cargo reporting will only be required for the voyage from overseas to the Australian port where the cargo will be discharged.
If the goods are discharged from the ship in a foreign port, the goods must be reported on the Sea Cargo Report (SCR),
not the Cargo List Report, when sent back to Australia. An export declaration for the outward leg and a second import declaration for the second inward leg is also required.
An Underbond Movement cannot be used for international movements, including to Australian territories.
On export
On leaving Australia, you do not need to lodge an export declaration for transhipped goods (except for goods that require a permit to export). The air or sea carrier must report the cargo for export on the Export Main Manifest (EMM) by quoting the transhipment number as the CAN. A transhipment number can also be quoted on a sub-manifest or CRN which in turn would be reported on the EMM. A transhipment number can be quoted directly on multiple Main Manifests within 30 days.
For more information on reporting transhipped goods, see the scenarios detailed below or relevant ICS manuals.
Transhipment of prohibited goods
Information on prohibited goods, including how to apply for permission can be found on the
Prohibited Goods page.
Transhipping or transiting human remains
Human bodies and cremated human remains are not considered to be ’goods’.
The ABF treats the human remains transhipping Australia as though they are being brought into Australia for cremation or burial. Transhipping human remains do not require an import declaration. The ABF generally defer to the requirements of DAFF for biosecurity concerns and local police/coroner to ensure the death is appropriately recorded and, if necessary, investigated. Local authorities may also be required to issue a death certificate (e.g. for deaths at sea) before the remains can be repatriated.
An export declaration is not required for human remains.
For administrative purposes, we require a cargo report showing an Australian Port of Discharge and an overseas Port of Destination for human remains that are transhipping Australia if travelling as air or sea cargo. We do not require this if it is hand-carried (e.g. ashes in an urn).
Incorrect Cargo Report showing Australian Port of Destination
The cargo reporter may not be aware that the cargo is intended for an overseas destination if the cargo is being:
- exported by another carrier
- exported via another mode-of-transport
- on-sold to an overseas consignee.
In this scenario the Cargo Report may have both an Australian Port of Discharge and Port of Destination.
If you have mistakenly cargo-reported transhipment cargo destined for overseas in this way, you must amend the cargo report to show the correct overseas Port of Destination.
Repacking containerised cargo, consolidating cargo that arrives as part-shipments, or deconsolidating to export to multiple consignees
You can repack or reconsolidate cargo that arrives in Australia as a single consignment, or a series of part shipments or separate consignments. You can also consolidate transhipped goods that arrive in Australia in parts into a single consignment for export. You can repack transhipped containerised sea cargo into a new container.
If moving and repacking goods between containers, both container numbers and the moving and repacking process must be visible on the depot’s CCTV. You can only repack or consolidate cargo at a licenced depot.
The receiving CTO/GHA must submit an Outturn Report to acknowledge receipt of each part shipment or separate consignment upon arrival. The CTO/GHA submits a UBMR, with ‘movement’ as the reason for the request, to move each part shipment or separate consignment to the depot. The depot must submit a separate Outturn Report for each part shipment or separate consignment it receives and an unpack Outturn Report for deconsolidation if required.
When reported for export, all Transhipment Numbers that relate to the goods are reported on a CTO receival notice and on the sub-manifest. The goods can be moved to the place of export once the sub-manifest receives a clear status in the ICS.
A CRN can report the consignment/s for export on a sub-manifest covered by a CRN by quoting any Export Declaration Numbers (EDN) or exempt codes (Export declarations are required for each consignment with a Free On Board (FOB) value exceeding AUD2000, or an exemption code EXLV is used for consignments not exceeding FOB AUD2000, other CRNs, and transhipment numbers for all consignments included in a consolidation as the CANs. For more information see
Australian Customs Notice No. 2005/15.
Cargo that is intended to be used as stores/spares for a ship on an international voyage
Processes for the transhipment and loading of ship’s stores and spares differ from those for cargo. For more information, see
Australian Customs Notice No. 2007/28.
For stores arriving in one or more consignments, being deconsolidated and re-packed into different consolidations for one or more ships or aircraft for use as stores, the original transhipment number/s must be cited prior to loading on
Form 43 - Request to load goods (other than cargo) onto ship.
Reporting in-transit cargo
You must report in-transit cargo on the cargo report as having both an overseas Port of Discharge and an overseas Port of Destination. A transhipment number is not generated for in-transit cargo. In‑transit cargo does not need to be reported on export.
If in-transit cargo is required to be (or accidently) discharged at an Australian port it must be treated as if it is a transhipped good. This includes if the cargo or containers are damaged, or temporarily removed from the ship and subsequently noted on the Progressive Discharge Report.
The cargo reporter should amend the cargo report to show the Australian Port of Discharge. The ICS will assign the cargo report transhipment status and generate a transhipment number. Afterwards, the same reporting requirements apply to this cargo as apply to other transhipped goods. The CRN is the CAN for export reporting purposes.
If a preliminary visual inspection at the wharf is required, the relevant party should advise the ABF as soon as possible.
Transhipment and in-transit scenarios
We have adapted and expanded these scenarios from those contained in the former Practice Statement B_TRD04 ‘The Reporting Requirements for the movements of transhipment cargo’. We have removed the Practice Statement from the ABF website.
Parties responsible for the movement and reporting of transhipment cargo who are experiencing issues or have questions relating to cargo reporting should contact the Cargo Systems Support Centre via email at
cargosupport@abf.gov.au or via the phone 1300 558 099.
Reporting requirements for scenario one:
- The cargo is discharged at the arriving CTO/GHA and an outturn report or Progressive Discharge Report (PDR) is submitted to acknowledge receipt of the cargo.
- A UBMR is submitted to move the cargo to the exporting CTO/GHA for the purposes of transhipment. This is where the overseas destination of the cargo is reported.
- When the UBMR is approved, the transhipment status is assigned to the cargo report and a transhipment number is generated.
- Once the cargo arrives at the exporting CTO/GHA, an outturn report is submitted to acknowledge receipt of the cargo.
- The cargo is reported for export on the EMM by quoting the transhipment number.
Reporting requirements for scenario two:
- The cargo is discharged at the arriving CTO/GHA, and an outturn report or PDR is submitted to acknowledge receipt of the cargo.
- The cargo report is amended to show the destination port as the overseas port, which then generates the transhipment number.
- The cargo is reported for export on an EMM by quoting the transhipment number.
Transhipment containerised sea cargo to be repacked prior to export
Cargo arriving into Australia shows the destination as a place outside Australia in the cargo report, and is reported as a Full Container Load (FCL) container. As a result, the cargo report is assigned transhipment status and a transhipment number is generated.
The cargo will be repacked under customs control prior to export.
The cargo will be exported in different containers to the one in which it was originally imported in.
Reporting requirements for scenario three:
- The container is discharged at the arriving CTO and a PDR is submitted by that CTO to acknowledge receipt of the container.
- An UBMR is submitted to move the container to a licensed depot for the purposes of movement.
- The container is moved underbond to the specified licensed depot after the UBMR is approved. The depot operator submits a receipt outturn report to acknowledge receipt of the container. This acquits the UBMR.
- The container is unpacked and the cargo is repacked into the new containers at the same licensed depot.
- The new container/s reported for export on a sub-manifest covered by a Consolidation Reference Number (CRN) by quoting the transhipment number as the CAN. Once the CRN has a CLEAR status and when the container is required for loading for export, the new container can be moved to the exporting CTO/stevedore. An underbond movement request is NOT required for this movement.
- When the container is received by the exporting CTO, a CTO Receival Notice is submitted to acknowledge receipt of the container for export.
- The container is reported for export on the EMM by quoting the CRN.
Sea Cargo Report shows the Australian port as the Port of Destination. Cargo reported as a FCL container.
The cargo will be repacked in Australia under customs control prior to export.
The cargo will be exported in different containers to the one in which it was originally imported in.
Reporting requirements for scenario four:
- The container is discharged at the arriving CTO and a PDR is submitted by that CTO to acknowledge receipt of the container.
- An UBMR is submitted to move the container to a licensed depot for the purposes of transhipment. This is where the overseas destination of the cargo is reported.
- When the UBMR is approved, the container is moved underbond to the specified depot. The depot operator submits a receipt outturn report to acknowledge receipt of the container using the original details. This acquits the UBMR. As a result of the approved UMBR, the Transhipment Number is generated.
- The container is unpacked and the cargo is repacked into the new containers at the same depot.
- The container is reported for export on a sub-manifest covered by a CRN by quoting the transhipment number as the CAN. Once the CRN has a CLEAR status and when the container is required for loading for export, the new container can be moved to the exporting CTO/ stevedore. An underbond movement request is NOT required for this movement.
- The container is received by the exporting CTO and a CTO Receival Notice is submitted to acknowledge receipt of the container for export by quoting the CRN.
- The container is reported for export on the EMM by quoting the CRN.
Cargo arriving into Australia shows the destination as a place outside Australia in the cargo report, and is reported as part of a Less than Container Load (LCL) container. As a result, the cargo report is assigned transhipment status and a transhipment number is generated.
The cargo will be repacked under customs control prior to export.
The cargo will be exported in a container different to the one in which it was originally imported in.
Reporting requirements for scenario five:
- The container is discharged at the arriving CTO and a PDR is submitted by that CTO to acknowledge receipt of the cargo.
- A UBMR is submitted to move the container to a depot for the purposes of deconsolidation.
- When the UBMR is approved, the container is moved underbond to the specified depot. The depot operator submits a receipt outturn report to acknowledge receipt of the container using the original details. This acquits the UBMR.
- The cargo is unpacked and an unpack outturn report is submitted to reflect the unpacking.
- The cargo for transhipment is then repacked into a different container at the same depot.
- The cargo is reported for export on a sub-manifest covered by a CRN by quoting the transhipment number as the CAN. Once the CRN has a CLEAR status, and when the container is required for loading for export, the new container can be moved to the exporting CTO/ stevedore. An underbond movement request is NOT required for this movement.
- When the container is received by the exporting CTO, a CTO Receival Notice is submitted to acknowledge receipt of the container for export.
- The cargo is reported for export on the EMM by quoting the CRN.
Cargo arriving in Australia shows the destination as a place outside Australia in the cargo report. As a result, the cargo report is assigned transhipment status and a transhipment number is generated.
The cargo arrives in Australia as a series of part shipments or separate consignments.
It is intended that the cargo will be repacked and exported as a single consolidated consignment by air.
Reporting requirements for scenario six:
- When each part shipment or separate consignment is discharged at the arriving GHA, an outturn report is submitted to acknowledge receipt of that cargo.
- An UBMR is submitted to move each part shipment or separate consignment to a depot for the purposes of movement.
- When the UBMR is approved, the cargo is moved underbond to the specified depot. The depot operator submits an outturn report to acknowledge receipt of the cargo.
- The cargo is repacked into a single consignment at the depot.
- The cargo is reported for export on a sub-manifest CRN by quoting all the transhipment numbers as the CANs.
- Once the CRN has a CLEAR status and when the cargo is required for loading for export, the consignment can be moved to the exporting GHA. An underbond movement request is NOT required for this movement.
- When the cargo is received by the exporting CTO/GHA, a CTO Receival Notice is submitted to acknowledge receipt for export.
- The cargo is reported for export on the EMM by quoting the CRN.
Cargo arrives in Australia and is intended for use as stores or spares in the service of a ship on an international voyage. The cargo report shows an Australian port as the destination port.
The goods are moved utilising electronic reporting to the ABF.
Reporting requirements for scenario seven:
- The cargo is discharged at the arriving CTO and an outturn report is submitted to acknowledge receipt of the cargo.
- The shipping line or their authorised agent submits a UBMR to move the cargo to a CTO in the required In the UBMR, the overseas destination of the ship is reported and the purpose of the underbond is transhipment. This is where the overseas destination of the cargo is reported. As a result, the cargo report is assigned transhipment status and a transhipment number is generated.
- When the UBMR is approved, the cargo is moved underbond to the specified CTO. An outturn report is submitted to acknowledge receipt of the cargo for export.
- The depot operator submits an outturn report to acknowledge receipt of the cargo using the original details.
- When the goods are required, a request to load goods (other than cargo) form is submitted to the ABF. All applications to load ships stores (other than cargo) must be made to the ABF using the Request to Load Goods (Other Than Cargo) onto Ship (Form 43). The transhipment number is quoted on Form 43 as the CAN.
- Once Form 43 has been approved, the goods are moved to the ship for export.
Cargo arrives in Australia and is intended for use as stores or spares in the service of a ship on an international voyage.
The goods are moved utilising paper reporting to the ABF where the cargo and the ship are arriving at the same CTO.
Reporting requirements for scenario eight:
- The cargo is discharged at the arriving CTO and an outturn report is submitted to acknowledge receipt of the cargo.
- When the goods are required, a request to load goods (other than cargo) is submitted to the ABF. All applications to load ships stores (other than cargo) must be made to the ABF using a Form 43.
- Once the Form 43 has been approved, the goods are moved to the ship for export.
The cargo arrives in Australia and is intended to be transhipped via an alternative mode of transport. For example, the cargo arrives as air cargo and is intended to be exported as sea cargo.
Reporting requirements for scenario nine:
- The cargo is discharged at the arriving CTO/GHA and an outturn report is submitted to acknowledge receipt of the cargo.
- An UBMR is submitted to move the cargo to the exporting CTO/GHA for the purposes of transhipment. This is where the overseas destination of the cargo is reported. The transhipment number is generated as a result of the UBMR.
Note: The UMBR is submitted to cover the movement of the cargo to the CTO/GHA, not to for the movement of the cargo out of Australia. - The cargo is moved underbond to the specified CTO/GHA after the UBMR is approved.
- The receiving premise submits an outturn report to acknowledge receipt of the cargo using the original details.
- The cargo is reported for export on an EMM by quoting the transhipment number.
When cargo has an overseas port discharge and destination ports, and the cargo is not moved off the ship or aircraft carrying the cargo, this is considered
in-transit cargo. For unexpected reasons, the cargo may be required to be unloaded at an Australian port, for example, if the cargo or containers are damaged.
Reporting requirements for scenario ten:
- The cargo report is amended to show the Australian port of discharge. A transhipment number will be generated as the destination port remains an overseas port.
- The cargo is discharged at the arriving CTO/GHA and an outturn report is submitted to acknowledge receipt of the cargo.
- If a preliminary visual inspection at the wharf is required, the relevant party should advise the ABF as soon as possible.
- When exported, the cargo is reported for export on the EMM by quoting the transhipment number.
For unexpected reasons, if in-transit cargo is discharged at an Australian port, for example, if the cargo or containers are damaged, it must be treated as if it is a transhipped good. As the goods are now considered transhipped, any goods prohibited for import (See section 120 of the
Customs Regulation 2015 for the kinds of goods where post-importation permission can be obtained. or export are also subject to Australian permit and reporting requirements (see ‘Transhipment of prohibited goods’ above for further information).
Reporting requirements for scenario eleven:
- The cargo report is amended to show the Australian port of discharge. A transhipment number will be generated as the destination port remains an overseas port.
- The cargo is discharged at the arriving CTO/GHA and an outturn report is submitted to acknowledge receipt of the cargo.
- If a preliminary visual inspection at the wharf is required, the relevant party should advise the ABF as soon as possible.
- If required, permission to import must be obtained by the importer of the goods and presented to the ABF on request. Information on prohibited goods, including how to apply for permission can be found at
Prohibited goods.
- If required, any Australian export permits must be obtained by the exporter of the goods and presented to ABF.
- An Export Declaration citing any required permit numbers must be made - see
Export requirements.
- When exported, the cargo is reported for export on the EMM by quoting the transhipment number.
The cargo arriving in Australia shows the destination as a place outside Australia in the cargo report. As a result the cargo report is assigned transhipment status and a transhipment number is generated.
Reporting requirements for scenario twelve:
- The cargo is discharged at the arriving CTO/GHA and an outturn report or PDR is submitted to acknowledge receipt of the cargo.
- An UBMR is submitted to move the cargo to the exporting CTO/GHA for the purposes of ‘movement’.
- Once the cargo arrives at the exporting CTO/GHA, an outturn report is submitted to acknowledge receipt of the cargo.
- The cargo is reported for export on the EMM by quoting the transhipment number.
Gateway Clearance reforms (ACN 2021/38) have now made it possible for goods that are discharged at one Australian port to be delivered to a different Australian city without the need for transhipment.
This can be applied to cargo moving between Australian ports via a foreign port, for example, where cargo is discharged in Sydney, but is destined for Fremantle on a ship travelling via Singapore.
Reporting requirements using Gateway Clearance to report this cargo:
- Amend the cargo report to show the first port (Sydney) as both the Port of Discharge and the Port of Destination.
- Submit an import declaration for the goods.
- When the goods are CLEAR they can be moved to the exporting CTO/GHA as domestic goods.
- On the outward journey (e.g. Sydney to Singapore), the goods are reported on the EMM as domestic goods (exemption code EXDC).
- On the second inwards journey, the goods must be reported on the
Cargo List Report (107KB PDF).
Note: If the goods are discharged from the ship in a foreign port, the goods must be reported on the Sea Cargo Report (SCR), not the Cargo List Report, when sent back to Australia. An export declaration for the outward leg and a second import declaration for the second inward leg is also required.
The goods are not cleared in the first Australian discharge/arrival port and are remaining on-board the ship that brought it to Australia.
Reporting requirements for scenario fourteen:
- The cargo report is amended to show the cargo as if it is in-transit cargo, with the overseas transit port being listed on the cargo report as the Port of Discharge and Destination.
- The cargo stays on board the ship as it transits through the first Australian port and the overseas port.
- A cargo report is submitted when the vessel commences its voyage to the second Australian port where the cargo will be discharged, from the overseas port.
Note: If not CLEAR, the goods must not be removed from Australia by an Underbond Movement. Underbond movement can only be used to move goods directly between two licensed premises, and cannot be used for international movements, including to Australian territories.
The goods are not cleared in the first Australian discharge/arrival port.
Reporting requirements for scenario fifteen:
- The cargo is discharged at the arriving CTO/GHA, and an outturn report or PDR is submitted to acknowledge receipt of the cargo.
- The cargo report is amended to show the destination port as the overseas port, which then generates the transhipment number.
- The cargo is reported for export on an EMM by quoting the transhipment number.
- The cargo stays on board the ship as it transits through the overseas port.
- A cargo report is submitted when the vessel commences its voyage to the second Australian port where the cargo will be discharged, from the overseas port.
Note: If not CLEAR, the goods must not be removed from Australia by an Underbond Movement. Underbond movement can only be used to move goods directly between two licensed premises, and cannot be used for international movements, including to Australian territories.
