Transhipped and in-transit goods
Transhipment and in-transit are the movement of goods from one overseas port to another through Australia.
Transhipment occurs when operators unload cargo at an Australian port or airport with the intention it be loaded onto another ship or aircraft for transport to its final overseas destination. We refer to this cargo as ‘Transhipment Cargo’ while it is in Australia.
In-Transit cargo refers to the cargo that stays on board the same international carrier. It is not offloaded at an Australian port. Cargo temporarily placed on the quay or tarmac for the purposes of reposition it aboard the ship or aircraft that brought it to Australia. The cargo 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 using a different mode of transport from the one used to bring them to 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 or airport as the discharge port or airport and the Port of Destination is not an Australian port,
OR
- the cargo report has an Australian port or airport as both the discharge port and Port of Destination, and:
- you submit an Underbond Movement Request (UBMR) and use transhipment as the reason for the request, and
- the Port of Destination on the UBMR is not an Australian port or airport.
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 not required where goods are discharged at one Australian port or airport but are being delivered to a different Australian city. This includes where the goods are moving through 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
Before and after arrival
You must make a cargo report under section 64AB of the
Customs Act 1901 for transhipped cargo. The cargo report must identify 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 the system assigns a transhipment number, it does not change it. It will remain the same transhipment number even if a party amends, withdraws or cancels the report.
If the arriving Cargo Terminal Operator (CTO) discharges the cargo, the CTO must submit a Progressive Discharge Report (PDR) 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.
Transhipped goods that are prohibited imports must obtain an import permit before arriving to Australia. However, they do not require entry through an import declaration.
Underbond movement requests
During transhipment, a UBMR may be needed to move transhipped goods between Australian ports, 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 needed 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 changing the mode-of-transport, a UBMR is required to move the cargo to the exporting CTO/GHA. For example, arriving as sea cargo and departing as air cargo. 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.
Moving imported goods between Australian ports via foreign ports
Gateway Clearance can be applied to cargo moving between Australian ports through 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 Consolidated Reference Number ((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
The ABF treats the human remains transhipping through Australia as though they are being brought into Australia for cremation or burial. Importers do not need to lodge an import declaration for transhipped human remains. The ABF generally defer to the requirements of the Department of Agriculture, Fisheries and Forestry for biosecurity concerns and the local police/coroner to ensure the death is appropriately recorded and, if necessary, investigated. Local authorities may also need to issue a death certificate (e.g. for deaths at sea) before the remains can be repatriated.
An export declaration is not needed 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 (For example: 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 identify the consignment(s) for export on a sub-manifest covered by a CRN by quoting any Export Declaration Numbers (EDN) or exemption codes. Exporters must lodge an export declaration for each consignment with a Free On Board (FOB) value exceeding AUD2,000, For consignments not exceeding FOB AUD2,000 use the exemption code EXLV. For each consignment in the consolidation, quote the relevant CRNs and transhipment numbers 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 store. 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 departure from Australia.
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 PDR.
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 needed, the relevant party should advise the ABF as soon as possible.
Transhipment and in-transit scenarios
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 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 before export
Cargo arriving to 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 before exporting it.
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 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 needed 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 to 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 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 needed 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 a Form 43. The transhipment number is quoted on Form 43 as the CAN.
- Once the 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 through 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 because 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 need to be unloaded at an Australian port. For example, if there is any damage in the cargo or containers.
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 needed, and 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, it must be treated as if it is a transhipped good. For example, if the cargo or containers are damaged. As the goods are now considered transhipped, any goods prohibited for import or export need relevant permits (see section 120 of the Customs Regulation 2015 to learn more about goods where you can obtain post-importation permission).
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 needed, 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 through 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.
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 needed.
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.
