Complying with Customs and Border Protection – Exports

EES Shipping have received The Customs and AusCheck Legislation Amendment (Organised Crime and Other Measures) Act 2013.

We would like to remind all Exporters of the following details in order to comply with Customs and Border Protection:

As an importer or exporter, you are legally responsible for the accuracy of information supplied to Customs and Border Protection, even if you use a broker, freight forwarder or service provider to prepare your documents. For your own protection, ensure you examine and retain all documents supplied to Customs and Border Protection, check them for accuracy, and advise your broker or freight forwarder of any errors.

Exporters

A number of changes to the way export cargo is managed by Customs and Border Protection were implemented on 1 July 2002.

New reporting requirements for exports

  • The new threshold for the reporting of an export is $2000 per consignment.
  • All goods that require a permit, regardless of the value of the goods, must be reported to Customs and Border Protection using an export declaration.
  • All export goods are subject to Customs control when they are received at the place of export – for example wharf, airport or depot.
  • For cargo that is exempt from the requirement to be entered, it is a mandatory requirement to report three fields.

Alignment of export declaration thresholds

  • The threshold for when an export declaration is required is $2000 per consignment
  • The threshold applies to a consignment as a whole rather than to each line or type of goods within the consignment.

Goods that require a permit

  • All goods requiring a permit must be reported to Customs and Border Protection using an export declaration, irrespective of the value of the goods.
  • It is no longer legal to use an exempt cargo line to report goods that require a permit.
  • If you require a Restricted Goods Permit (RGP) for the exportation of personal firearms, you are also required to make an export declaration for those goods.

Exempt cargo line reporting

  • Customs and Border Protection requires the mandatory reporting of the exporter name, the country of destination and a goods description for each line of cargo that is exempt from the requirement to be entered.

Export examination powers

  • Authorised officers may enter premises and examine goods intended for export and related documents, prior to the goods becoming subject to Customs control.
  • This power may only be used with the written consent of the occupier of the premises.

Failure to retain adequate records

  • All relevant commercial documents must be retained for five years from the date of export.

Exports incorrectly entered

  • Most goods intended for export must be notified on an export declaration. The exceptions are listed earlier in this booklet. They must be correctly classified in accordance with the Australian Harmonised Export Commodity Classification (AHECC) and be accurately described.

Inaccurate data declared

  • It is important that all data contained in an export declaration is correct, including the Free On Board (FOB) value, quantities exported, origin of the goods and export destination.

Ensuring ongoing eligibility for concessions

  • If new products are to be exported you need to ensure that they are also eligible for the claimed concession.

ABN

  • If an exporter has an ABN it should be used on an export declaration. This will assist in the verification process when determining the eligibility of the supply as being exempt from GST.

If you have any issues regarding the above, please kindly contact us on exports@eecair.com.