Policy

An Export Declaration is a statement made by the exporter (owner of the goods), or their agent, to the Department providing information concerning the goods and the export transaction.

Once an Export Declaration is lodged with the Department, an Export Declaration Number (EDN) is provided. Goods may not be exported, or loaded on a ship or aircraft for export, unless they have been entered for export (some exemptions apply) and the Department has given approval to export by means of a cleared status.

Permission to move, alter or interfere with export goods

Permission must be sought from us to move, alter or interfere with export goods that are under customs control, including goods no longer for export. Sections 119AA and 119AB of the Customs Act 1901 set out the requirements to make an application for permission.

Goods for export

Goods for export may be accessed for legitimate purposes such as adding, removing or exchanging goods in a consignment. This applies to goods for export under customs control that have been entered for export (with an allocated Export Declaration Number (EDN)) and for which an authority to deal is in place.

Goods no longer for export

Goods that are under customs control that are no longer for export, may be accessed for legitimate purposes. Goods become no longer for export, for example, when an EDN is withdrawn, or an authority to deal is suspended or cancelled.

When permission is required

Permission to move, alter or interfere with export goods under customs control is required for goods that are at a cargo terminal operator (CTO) at a wharf or airport and for prescribed warehouse goods at a section 77G licensed depot.

Unless the Department advises otherwise, permission is not required for:

  • goods that do not have, or do not require, an export declaration
  • non-prescribed warehouse goods at a section 77G licensed depot
  • stockpiled bulk goods and new motor vehicles at a wharf or airport not yet entered for export
  • transhipment cargo (a contingency underbond movement/transhipment application should be used).

In exceptional circumstances, we may advise that the application process be followed for other goods at a section 77G licensed depot or any other prescribed place for export as permitted by the definition of ‘customs control’.