Types of export
The Australian Government controls the import and export of certain goods to and from Australia. Search the list of
prohibited goods to find out what goods are prohibited and where you can get more information.
Export of money and collectible currency
The Australian Transaction Reports and Analysis Centre (AUSTRAC) have requirements that govern the export of physical currency and bearer negotiable instruments of AUD10,000 or greater (or the equivalent in foreign currency). Bullion does not need to be declared to AUSTRAC.
Regardless of whether you need to lodge an export declaration you must satisfy the requirements of AUSTRAC.
For more information on the requirements for AUSTRAC, see
Movements of monetary instruments including physical currencies.
How you report currency on export depends on whether the currency is issued or unissued:
- If you are exporting issued currency (i.e. currency still in circulation) – you do not need to lodge an export declaration.
- If you are exporting unissued currency and/or collectible currency with a free-on-board (FOB) value over AUD2000 – you must lodge an export declaration.
The value that you should declare on the export declaration differs between unissued currency and collectible currency:
- For unissued currency, the FOB value is the sale value of each note, multiplied by the number of notes. For example, if the sale value of each note is AUD0.10, the FOB value for 10,000 notes would be AUD1000.
- For collectible banknotes and coins, the FOB value is the market value of the banknotes and coins (their value as collector's items), rather than their face value.
There is no duty payable on the export of currency.
You may also need a permit to export coins and banknotes that are collector's items of cultural significance to Australia under the
Protection of Movable Cultural Heritage Act 1986.
For more information on permit requirements for Australian banknotes and coins, see the
Department of Infrastructure, Transport, Regional Development and Communications.
Export of fodder
How you declare fodder on export depends on how the fodder is being used.
If the fodder will be consumed on board the ship or aircraft, you do not require an export declaration unless an export permit applies. Where an export permit does not apply, you should report the fodder as ship's or aircraft’s stores on the manifest using exemption code EXSP.
If you are exporting the fodder to a place outside Australia and the fodder will not be consumed on the journey, normal export reporting requirements apply. For more information on export reporting requirements, see
Export requirements.
Export of human remains or ashes
There is no requirement to lodge an export declaration when human remains or ashes are exported from Australia for burial or cremation.
If you intend to export human remains or ashes from Australia, you should check with the embassy or health authority of the destination country regarding any import requirements or conditions that may be in place.
You should also consider if the remains fall under the category of Cultural Heritage. For more information on movable cultural heritage, see the
Department of Infrastructure, Transport, Regional Development and Communications.
Contact Australia Post or the relevant shipping company regarding requirements for sending ashes overseas.
Export of software
Software that is exported from Australia to an overseas destination on tangible medium such as a USB stick, are subject to normal export reporting requirements. For more information on export reporting requirements, see
Export Requirements.
Software transmitted from Australia to another country over the internet are not ‘goods’ for the purposes of the
Customs Act 1901. You do not need to lodge an export declaration to transmit software over the internet.
The Department of Defence regulates software supplied over the internet and exported on tangible media that are of a strategic or defence nature, or are included on the Defence and Strategic Goods List (DSGL). Prior to export, you can contact the Department of Defence for advice on whether export controls apply to your software. For more information on Defence Export Controls, see the
Department of Defence.
Goods exported for repair, alteration or renovation and subsequent re-importation
If you are exporting goods that are not intended for sale, they must be reported on the export declaration to a non-merchandise trade Australian Harmonized Export Commodity Classification (AHECC) code as shown in the
AHECC table on the ABS website.
The use of non-merchandise commodity codes captures the movement of goods that are not intended to change ownership upon export from Australia. This includes all goods exported for repair, alteration or renovation and subsequent re-importation where they:
- have a Free-on-Board value of more than AUD2000
- require an export permit (regardless of their value)
- are not changing ownership.
There are three fields on the
Export Declaration where particular attention to detail is required:
- AHECC - must be classified to a non-merchandise trade code in Chapter 99 of the AHECC
- Permit Number - If required, a valid export permit number must be included in the export declaration (as per the
Approved Statement)
- Goods Description - A plain language description of the goods sufficient to identify the nature of the goods at the level required for transport, banking, border classification or statistical purposes.
The above requirements apply to goods that are being exported for the first time or re-exported where ownership is not changing hands at the time of export.
Accurate export data upholds the integrity of international trade statistics minimises additional remediation work by the ABF and Australian Bureau of Statistics (ABS) and gives certainty to industry.
An Export Declaration can be lodged either:
For further information, please see Australian Customs Notice No.
2022/11.
