Australian Export Requirements for Shipments to PNG: Declarations, Permits and Certificates

Key takeaways

• An export declaration is required for goods worth more than AUD 2,000, or goods needing a permit, whatever their value.
• Declarations must be lodged before the goods are delivered to the port or airport.
• Exports of goods are generally GST-free if exported within 60 days of payment or invoice.
• Keep export records for five years.

Export declarations

All goods leaving Australia must be reported to the Australian Border Force. An export declaration is required if the goods are worth more than AUD 2,000, or if they need an export permit, regardless of value. Declarations are lodged electronically through the Integrated Cargo System by the exporter or an authorised agent, usually a customs broker or freight forwarder.

The declaration must be lodged before the goods are delivered to the port or airport, and can be lodged up to six months before export. Once accepted, it returns an Export Declaration Number (EDN). An EDN with a “clear” status is your authority to export.

A few practical points:

• goods are classified using AHECC codes, Australia’s export commodity classification;
• lodge one declaration per consignment;
• if the goods aren’t exported within 30 days of the intended export date, the declaration must be withdrawn within the following seven days;
• amendments must be lodged the same way the original was lodged.

Permits and controlled goods

Some goods need a permit or government certificate before they can be exported, whatever their value. Common examples include:

• food and agricultural products controlled under Australia’s export control laws, which need certification from the Department of Agriculture, Fisheries and Forestry;
• defence and dual-use goods, including some electronics, chemicals and technology, which may need a permit from Defence Export Controls;
• other regulated goods, such as certain wildlife products, cultural heritage objects and hazardous waste.

If you’re not sure whether your goods are controlled, check before you sell, not after you book.

GST on exports

Exports of goods from Australia are generally GST-free. To qualify, the goods must be exported within 60 days of the earlier of receiving any payment or issuing an invoice. If the goods are paid for in instalments, the 60 days run from the final instalment, and suppliers can ask the Australian Taxation Office for an extension.

You can still claim GST credits on the purchases used to make the exported goods. Keep evidence of export, such as the bill of lading or air waybill, the EDN and payment records.

Commercial and shipping documents

Alongside Australian requirements, the shipment needs the commercial documents your PNG buyer’s customs broker will rely on: a detailed commercial invoice, packing list and bill of lading or air waybill, plus any certificates the PNG import permit requires. Getting these right at origin is the best way to avoid delays at the PNG end.

Dangerous goods

Dangerous goods, including batteries, chemicals, gases and many mining consumables, must be correctly classified, packed, labelled and declared under the rules for sea freight (the IMDG Code) or air freight (IATA Dangerous Goods Regulations). Carriers only accept them on approved services, so allow extra lead time.

Keeping records

After making an export declaration, you must keep the relevant documentation for five years. That includes invoices, contracts, transport documents and payment records, which also support your GST-free treatment.

An export checklist

• Confirm whether an export declaration is needed and who will lodge it.
• Check whether the goods need an export permit or certificate.
• Confirm the PNG buyer has any import permits the goods require.
• Prepare a detailed commercial invoice and packing list.
• Use ISPM-15 compliant wood packaging.
• Plan the export within 60 days of payment or invoice for GST-free treatment.
• Keep all records for five years.

Frequently asked questions

More on shipping from Australia to PNG

Sources

• Australian Border Force: export declarations
• Australian Border Force: export requirements
• Australian Taxation Office: exports and GST

Written by

Philip Thomas

Philip is the lead author and editor at Phantom8. He writes practical guides to shipping freight into Papua New Guinea, with a focus on choosing the right port, clearing customs and planning the inland leg.

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