Document ID: chunk:federal_register_of_legislation:C2025C00155:section:64ab:p2
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 64AB (pt 2/3)
Character Range: 185116–187700

(i) initiates the sending of goods to a person in a place outside Australia; or
 (ii) complies with a request from a person in a place outside Australia to send goods to the person; and
 (b) 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.
 (6) 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.
 (7) 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.
 (7A) 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.
Note: This means that a re‑mail reporter using the approved statement does not have to give information about individual re‑mail items.
 (7B) 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.
Note: 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.
 (8) A cargo report is to be made not later than:
 (a) if the cargo is carried on a ship:
 (i) the start of the prescribed period; or
 (ii) 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;
  before the estimated time of arrival of the ship at the first port in Australia since it last departed from a port outside Australia; or
 (b) if the cargo is carried on an aircraft:
 (i) 2 hours or such other period as is prescribed by the regulations; or
 (ii) 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;
  before the estimated time of arrival specified in the report under section 64 of the impending arrival of the aircraft at the first airport