Export reporting accuracy essential
Accurate export data is important to Australia for a number of mostly complementary reasons. Its provision is backed by legislation, although the Department of Immigration and Border Protection, along with its operational arm the Australian Border Force (ABF), would prefer compliance to be driven by professional standards, moral obligation and common sense.
As we have reported in earlier issues and in our e-news feed, the department and ABF have been on something of a mission this year to remind the freight sector of its responsibilities, as well as reaching out to individuals who might become involved in importing or exporting on a smaller scale.
Methods have included issuing user-friendly customs notices geared more to explanation than has sometimes been the case in the past, workshops, identification of on line and phone help desk services and an underlying attitude of "we're all in this together".
A few months back the department /ABF issued a Customs notice under the joint signatures of Erin Dale and Joshua Hutton - who have been at the sharp end of the educational campaign during the year - reminding the industry about export reporting obligations.
They pointed out that "export goods are subject to Customs control and must be reported to the Department using either an export declaration or exemption code. It is the responsibility of exporters, and their agents, to understand their obligations and ensure that export goods are reported correctly."
The notice explained that data was important to both the government and the private sector.
Reasons include use of data by the ABF when risk-assessing outbound cargo to maintain "relevant border controls" and protect revenue, as well as use of export statistics for market research and to identify business opportunities, plus monitoring of market share.
Generally, goods intended to be exported from Australia must be declared to the Department on an export declaration if they require an export permit, regardless of their value or if they have a value greater than A$2000, except exempt goods.
Export declarations are also required for goods on which a drawback is to be claimed, or excisable goods on which duty/excise has not been paid.
The notice reminded that there are certain goods that are excluded from the requirement to report using an export declaration. These are instead required to be quoted on export manifests and sub-manifests using the appropriate exemption code.
The notice went on to outline various related requirements including application of Australian Harmonized Export Compliance Classification, prescribed warehouse goods, permission to move, alter or interfere with export goods and confirming exporters.
Having followed the "good cop" approach assiduously, it ended with a stern reminder about compliance: "Incorrect export reporting is of serious concern to the department and the ABF. Offences related to export reporting may undermine the ability of the ABF to perform its designated role at the Australian border in preventing the exportation of illicit goods and the application of government policy.
"For any offences identified by the ABF, or failure to adhere to licence conditions, appropriate treatments will be applied. Treatments can include education, warning letters, infringements, suspension or cancellation of Department-issued licences and/or prosecution."
