Customs Act 1901

This section applies to a ship or aircraft in respect of a voyage or flight to Australia from a place outside Australia.

If the ship or aircraft is due to arrive at its first port or airport in Australia since it last departed from a port or airport outside Australia, each cargo reporter must report to the Department, in accordance with this section, particulars of all goods:

that the cargo reporter has arranged to be carried on the ship or aircraft on the voyage or flight; and

that are intended to be unloaded from the ship or aircraft at a port or airport in Australia (whether the first port or airport or any subsequent port or airport on the same voyage or flight); and

that are not:

accompanied personal or household effects of a passenger or member of the crew; or

ship’s stores or aircraft’s stores.

If the ship or aircraft is due to arrive at its first port, or airport, in Australia since it last called at a port, or departed from an airport, outside Australia, each cargo reporter must report to the Department, in accordance with this section, particulars of all goods that the cargo reporter has arranged to be carried on the ship or aircraft and that are intended to be kept on board the ship or aircraft for shipment on to a place outside Australia, other than:

goods that are accompanied personal or household effects of a passenger or member of the crew; or

ship’s stores or aircraft’s stores.

A cargo report must be an electronic report.

An electronic cargo report must communicate such information as is set out in an approved statement.

If the information required by an approved statement to be communicated electronically refers to particulars of the consignor or consignee of goods:

in the case of a report under subsection (2)—the reference in the statement to the consignor of goods is a reference to a supplier of goods who is located outside Australia and:

initiates the sending of goods to a person in Australia; or

complies with a request from a person in Australia to send goods to the person; and

in the case of a report under subsection (2A)—the reference in the statement to the consignor of goods is a reference to a supplier of goods who is located outside Australia and:

initiates the sending of goods to a person in a place outside Australia; or

complies with a request from a person in a place outside Australia to send goods to the person; and

in any case—the reference in the statement to the consignee of goods is a reference to the person who is the ultimate recipient of goods that have been sent from outside Australia, whether or not the person ordered or paid for the goods.

The Comptroller‑General of Customs may approve different statements for the cargo reports to be made in different circumstances or by different kinds of cargo reporters.

The statement approved for a report by a special reporter in relation to low value cargo of a particular kind must not require the special reporter to include information relating to cargo of that kind at a level of specificity below the level of a submaster air waybill or an ocean bill of lading, as the case requires.

The statement approved for a report by a re‑mail reporter in relation to re‑mail items must not require the reporter to include information relating to re‑mail items at a level of specificity below the level of a submaster air waybill or an ocean bill of lading, as the case requires.

This means that a re‑mail reporter using the approved statement does not have to give information about individual re‑mail items.

However, a re‑mail reporter must not use that approved statement for a re‑mail item for which the reporter has information below that level of specificity.

A re‑mail reporter who does not use the approved statement for re‑mail items must provide information about individual re‑mail items in a cargo report.

A cargo report is to be made not later than:

if the cargo is carried on a ship:

the start of the prescribed period; or

if the journey from the last port is of a kind described in regulations made for the purposes of this subparagraph—the start of the shorter period that is specified in those regulations;

if the cargo is carried on an aircraft:

2 hours or such other period as is prescribed by the regulations; or

if the flight from the last airport is of a kind described in regulations made for the purposes of this subparagraph—such shorter period as is specified in those regulations;

Regulations made for the purposes of paragraph (8)(a) may prescribe matters of a transitional nature (including prescribing any saving or application provisions) arising out of the making of regulations for those purposes.

A cargo reporter who intentionally contravenes this section commits an offence punishable, on conviction, by a penalty not exceeding 120 penalty units.

A cargo reporter who contravenes this section commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

An offence against subsection (10) is an offence of strict liability.

A cargo reporter who is required to make a cargo report in respect of particular goods is not liable to be prosecuted for, and cannot be given an infringement notice for, an offence against this section if:

the cargo reporter made a cargo report, but contravened subsection (8) because the report was not made before the start of a certain period; and

the time (the actual time of arrival) at which the ship or aircraft in question arrived at the first port or airport in Australia since it last departed from a port or airport outside Australia was later than the estimated time of arrival referred to in subsection (8); and

the cargo reporter would not have contravened subsection (8) if the estimated time of arrival of the ship or aircraft had been its actual time of arrival.

Nothing in this section affects the operation of Subdivision C.

In this section: