1.6.1 REPORTING EXPORT GOODS BY CARGO TERMINAL OPERATORS
Goods must not be delivered to a wharf or airport for export unless the goods have been entered for export and an authority to deal with the goods is in force. This does not apply if the goods are exempt from the requirement to be entered, or where the wharf or airport operator is responsible for the entry of the goods.
If the goods for export are consolidated, then the consolidator must report a submanifest to Customs.
For goods listed below, the wharf or airport must lodge a CTO receival notice quoting the relevant authority to deal or exemption. If no valid authority to deal is in force, the wharf or airport will be advised by Customs that the goods may not be loaded on board a ship or aircraft for export. It is the exporter’s responsibility to ensure that goods for export have a valid authority to deal before the goods are delivered to the wharf or airport.
Goods that must be reported by the cargo terminal operator on arrival at the wharf or airport.
1.6.2 REPORTING “PRESCRIBED WAREHOUSE GOODS”
Goods that are listed in Schedule 1AAA of the Customs Regulations 1958 that are released from a warehouse for export are known as “prescribed warehouse goods” and are subject to additional reporting requirements.
Prescribed warehouse goods are either tobacco products or alcoholic spirits.
- Goods consigned by air, other than livestock.
- Goods consigned by sea, in a container, whether open-roofed or not.
- Goods that are liquids, in a container of cylindrical shape designed for the purposes of transporting liquids (known as tanktainers).
- Excisable goods and imported goods that, if manufactured in Australia, would be excisable goods, other than:
(a) Ship’s stores or aircraft stores (as defined in section 130C of the Act) or
(b) Fuel oil being exported in a bulk container.
- Machinery, other than new motor vehicles manufactured in Australia.
- Scrap metal, however packed.
- Goods packed in sealed or closed crates.
- Goods packed in metal, plastic, wood or cardboard boxes that conceal the contents.
- Goods sealed in drums.
1.6.3 SCHEDULE 1AAA OF THE CUSTOMS REGULATIONS - “PRESCRIBED WAREHOUSE GOODS”
Goods classified to the following AHECC codes are prescribed warehoused goods if exported from a warehouse:
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength
Certain undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages
- Prior to release from the warehouse, the warehouse proprietor must send a warehouse release notice (WRL) to Customs giving details of the goods, the authority to deal (EDN) and the intended next destination. If the authority to deal is not valid, or the details on the notice do not match the details on the export declaration, a response of “No match” is returned to the warehouse and the goods may not be released.
- If the WRL response is “Match”, then the goods may be released and delivered to a licensed depot for consolidation, or directly to a wharf or airport. The intended depot, wharf or airport will be advised to expect the goods. The goods may not be delivered to any other place.
- If the goods are delivered to a licensed depot for consolidation, then the depot operator must send a depot receival notice (DRC) to Customs advising that the goods have been received. A response of “Consolidate” or “Do not consolidate” is sent to the depot operator.
- If the DRC response is “Consolidate”, then the goods may be consolidated with other consignments for export and a submanifest reported to Customs. When the consolidation is ready to be delivered to the wharf or airport, the depot operator must send a depot release notice (DRL) to Customs giving details of the authority to deal (CRN) and the intended next destination.
- When the goods are delivered to a wharf or airport, whether directly from the warehouse, or after being consolidated at a licensed depot, the cargo terminal operator must send a CTO receival notice (CRC) to Customs as described in the previous section.
Unmanufactured tobacco and tobacco refuse
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
Other manufactured tobacco and manufactured tobacco substitutes, `homogenised' or `reconstituted' tobacco and tobacco extracts and essences