Definition of cargo reporter
A cargo reporter is defined, in relation to a ship or aircraft and in relation to a particular voyage or flight, as one of the following:
- the operator or charterer of the ship or aircraft
- a slot charter in respect of the ship
- a freight forwarder in respect of the ship or aircraft.
The Cargo Reporter must identify themselves as a cargo reporter in the ICS before making their first cargo report.
The Cargo Reporter identifies themselves as the ‘Responsible Party’ on the Cargo Report. If the cargo report is made through a bureau, please refer to Australian Customs Cargo Advice 2007-27 for reporting requirements.
The operator of a ship or aircraft on a voyage or flight to Australia from outside Australia, must report the entity which will:
- unload cargo from a vessel, or
- first receive cargo from an aircraft.
This will be either the:
- Cargo Terminal Operator (stevedore, in the case of a ship), or
- depot operator (in case of an aircraft).
The operator must report this electronically. They must lodge it within the same timeframes as the impending arrival report.
This is a requirement of Section 64AAC of the Customs Act.
Air Cargo Report and Sea Cargo Report
The Customs Act 1901 (the 'Customs Act') requires a cargo reporter to report the details of all goods (except for accompanied personal items and baggage of passengers and crew, ship or aircraft stores and domestic cargo) that they have arranged to be carried to Australia on either the
Air Cargo Report (ACR) or the Sea Cargo Report (SCR), that are intended to be:
- unloaded from the vessel or aircraft at a port or airport in Australia; or
- kept on board the vessel or aircraft for shipment to a place outside of Australia (‘in-transit’).
A separate cargo report is generally required for each individual consignment. Cargo Reporters under the Australian Trusted Traders (ATT) program can lodge a single cargo report for consignments from multiple suppliers that are:
- consolidated overseas, and
- shipped to a single Trusted Trader importer.
You can find more information about this benefit in the
Australian Customs Notice (ACN) No. 2020/22.
Information in a cargo report allows us to:
- achieve cargo control
- Identify and respond to risks at the border
- ensure that required duties and taxes are collected before the release of cargo.
Incomplete reporting of cargo can result in a delay in the release of the cargo from customs control.
For guidance on how to make a cargo report in the ICS, please see
Integrated Cargo System (ICS).
Cargo List Report
A
Cargo List Report (CLR) is used to report non-international or non-commercial sea cargo including empty containers owned by the shipping company, cabotage (domestic freight carried between Australian ports aboard a vessel on an international voyage) and export cargo being repositioned prior to export. For more information on reporting containers, see Australian Customs Cargo Notice 2012-11.
The CLR provides an inventory of specific types of cargo that will be offloaded from a ship where that cargo will not have an associated import declaration and is required for the cargo to be released from Customs control.
CLRs are required to be submitted electronically in the ICS by shipping companies within the same timeframes as the Sea Cargo Report, namely:
- If the voyage is longer than 48 hours, at least 48 hours prior to arrival in the first Australian port.
- If the voyage is less than 48 hours, at least 24 hours prior to arrival in the first Australian port.
- If the voyage is less than 24 hours, at least 12 hours prior to arrival in the first Australian port.
For cargo loaded within Australia or moved within Australia (with the exception of underbond cargo) a CLR is to be submitted at least 48 hours before the estimated time of arrival at the first Australian port, and before arrival at every Australian port thereafter. If the journey to the next Australian port of call is less than 24 hours, the cargo list report must be submitted before the estimated time of arrival of the ship.
The responsible party is a cargo reporter. A cargo reporter, their agent or a bureau may lodge a CLR.
Outturn Reports
An Outturn Report is a report to the ABF that:
- Accounts for cargo that has been reported to the ABF on a sea or air cargo report
- Accounts for cargo that has been received at a Customs place that has not been reported to the ABF prior to arrival
- Is used for acquitting an approved cargo movement while the cargo is under Customs control.
The Outturn Report allows the ABF to track the movement of cargo by seeing when and where it arrives in Australia and when it is moved while under Customs control to a Customs place. It also provides a capacity to record any differences in the details of cargo that was intended to be imported (as recorded on the Cargo Report) compared to what was actually imported.
For sea cargo
A
Sea Cargo Outturn (SCO) is a report made by a cargo terminal operator (CTO) or stevedore providing information about non-containerised cargo (bulk and break bulk sea cargo) that they have unloaded (discharged) from a vessel. CTOs must lodge the SCO within five days after discharge for non-containerised cargo and generally within 24 hours or by the next working day in other circumstances.
The discharge of containerised cargo from a vessel is reported to the ABF on a
Progressive Discharge Report (PDR). Timeframes that apply are available on the
Cargo Reporting Compliance page.
A SCO may also be lodged by the operator of a section 77G depot providing information about cargo that has arrived at and/or been unpacked at their depot. The timeframes that apply:
- Non-containerised cargo received at a depot: by the end of the working day following receipt into the depot
- Containerised cargo received at a depot and unpacked: within 24 hours of the completion of the unpack
- Containerised cargo received at a depot and not unpacked: within 24 hours of receipt into the depot
For Air Cargo
An
Air Cargo Outturn Report (AWO) reports the details of air cargo that has been discharged from an aircraft. An AWO records the time of receipt, and confirms the actual arrival of cargo. Importantly this includes the identification of surplus or short-landed cargo. The AWO report includes indicators for damage and pillage. In addition the AWO report must:
- specify any goods included in the cargo report that have not been unloaded (short landed)
- specify any goods not included in the cargo report that have been unloaded (surplus) or
- contain a statement that there is no shortage or surplus cargo
An AWO also reports air cargo that has been moved ‘underbond’ to a
section 77G depot and/or deconsolidated at the depot.
The various timeframes that apply are:
- Discharge of cargo: within 24 hours of the arrival of the aircraft by a Cargo Terminal Operator (CTO) providing information about cargo unloaded from an aircraft
- Cargo received in a Unit Load Device (ULD) that is not unpacked at a depot: within 24 hours of receipt at the depot
- Cargo received in a ULD that is unpacked at the depot: within 24 hours of completion of the unpack
- All other cargo received at a depot: the day after the cargo was received at the depot
A bureau may lodge the Outturn Report on behalf of the CTO or stevedore.
