Most of what goes wrong at the PNG end starts with paperwork prepared in Australia. A vague invoice, a missing permit or a packing list that doesn't match the container can hold cargo for days. Getting the documents right before the goods leave is the cheapest insurance there is.
This guide covers Australian export declarations, permits and the core shipping documents for PNG. For what happens after the goods arrive, see our complete guide to shipping from Australia to PNG.
Key points
- All goods leaving Australia must be reported to the Australian Border Force, either on an export declaration or under an exemption.
- A declaration is needed for goods worth AUD 2,000 or more, and for goods needing an export permit regardless of value.
- The declaration produces a nine-character Export Declaration Number (EDN) that the carrier needs before loading.
- Food, plants, strategic goods, medicines and cultural heritage items can need permits from other agencies.
- The commercial invoice value flows straight into PNG's duty and GST assessment, so it must be genuine.
When you need an export declaration
All goods exported from Australia are subject to customs control and must be reported to the Australian Border Force (ABF), either on an export declaration or under an exemption code. A declaration is required when the goods:
- are worth AUD 2,000 or more in a single consignment
- need an export permit, whatever their value
- are subject to a claim for drawback of import duty
- are dutiable or excisable goods on which duty or excise hasn't been paid.
Goods worth less than AUD 2,000 that don't need a permit are generally exempt. There are no customs duties on exports, and exports of goods are generally GST-free provided the export conditions are met.
How the EDN works
Export declarations are lodged electronically through the ABF's Integrated Cargo System, either by the exporter or by a customs broker or freight forwarder acting as agent. Each declaration covers one consignment and generates an Export Declaration Number, a nine-character alphanumeric reference. The shipping line or airline needs the EDN before it will accept the cargo for loading.
The declaration records the exporter and owner of the goods, usually by ABN, along with the goods description, the Australian export tariff classification, value, quantity, packages, the vessel or flight and the destination. Declarations can be audited by the ABF for years after lodgement, so the details should match your commercial records.
Lodge early
Lodge the declaration well before the cargo cut-off. A late or rejected EDN means the container or pallet can't be loaded, and it may miss the sailing.
Goods that need export permits
Some goods can't leave Australia without a permit or licence from another agency. Common examples on the PNG lane include:
- Food and agricultural products, such as meat, dairy, fish, grain and plants, regulated by the Department of Agriculture, Fisheries and Forestry. See our guide to shipping refrigerated and food cargo to PNG.
- Strategic and military goods, including some electronics, drones and dual-use items, controlled by Defence Export Controls.
- Medicines and therapeutic goods, under Therapeutic Goods Administration rules.
- Wildlife and CITES-listed species, and products made from them.
- Protected cultural heritage objects.
Remember that PNG has its own list of goods it bans or restricts on arrival. Check our guide to prohibited and restricted imports into PNG as well as the Australian rules.
The core shipping documents
| Document | Purpose | Tips |
|---|---|---|
| Commercial invoice | States the seller, buyer, goods, quantity, value and Incoterm | Use a genuine transaction value and a clear description, not "spare parts" or "general goods" |
| Packing list | Shows each package's contents, weight and dimensions | Must match the cargo exactly; inspectors check against it |
| Bill of lading or sea waybill | Contract of carriage and, for an original bill, the document of title | Check consignee and port of discharge are correct |
| Air waybill | Contract of carriage for air freight | Shows the consignee and airport of destination |
| Dangerous goods declaration | Declares hazardous cargo for sea or air | Must be prepared by a trained person |
| Treatment certificates and permits | Show fumigation, ISPM 15 compliance or export permits | Attach copies to the documents sent to PNG |
| Certificate of origin | Shows where the goods were made | Only if the buyer, bank or contract requires it |
The PNG customs broker will lodge the import entry using these documents, so send clear copies before the ship arrives. Our guide to PNG customs clearance explains what happens next.
Incoterms and who handles what
| Incoterm | Australian export clearance | Main freight | PNG import clearance, duty and GST |
|---|---|---|---|
| EXW (Ex Works) | Buyer | Buyer | Buyer |
| FCA / FOB | Seller | Buyer | Buyer |
| CFR / CIF | Seller | Seller | Buyer |
| DAP (Delivered at Place) | Seller | Seller | Buyer |
| DDP (Delivered Duty Paid) | Seller | Seller | Seller |
EXW is rarely a good idea for exports, because the buyer's agent becomes responsible for the Australian export declaration on your goods. FCA or FOB is usually cleaner, with the seller handling Australian formalities. DDP shifts PNG duty and GST onto the seller, which requires a reliable PNG broker and a clear understanding of the tariff.
Mistakes that cause delays
- descriptions too vague for Customs to classify the goods
- a value that doesn't match the payment, or an invoice marked "no commercial value" for goods that clearly have one
- a packing list that doesn't match what's in the container
- the wrong consignee, or a consignee who isn't set up as an importer in PNG
- missing permits or treatment certificates
- dangerous goods packed in a general shipment without being declared.
Each one is avoidable. For what happens when they're not, see our guide to why cargo gets held in PNG ports.
Frequently asked questions
Can I lodge an export declaration myself?
Yes, if you're registered to use the Integrated Cargo System. Most exporters ask their freight forwarder or customs broker to lodge it as their agent.
Do exports to PNG attract Australian GST?
Exports of goods are generally GST-free, provided they meet the export conditions set by the Australian Taxation Office.
What happens if the value on my declaration is wrong?
It should be corrected before export. Errors can lead to ABF compliance action, and the same value will usually flow into PNG's duty assessment, where incorrect declarations can attract significant penalties.
Part of our complete guide
This article is one step in Shipping from Australia to PNG: The Complete Guide. Other guides in the "documents, customs, and compliance" stage:
This guide is general information, current at the date of last review. Rates, schedules, duty rates and procedures change, so confirm the details of your shipment with a licensed freight forwarder or customs broker before you act.