The Same Errors. Every Single ‘Goods Compliance Update’. Why Australian Export Compliance Keeps Failing

Australian Export Compliance

Every six months, the Australian Border Force publishes a Goods Compliance Update to industry. It covers both import and export declarations. It lists the errors most frequently identified across the clearances processed during that period.

The list is almost always the same.

Wrong classification. Wrong INCOTERMS. Wrong currency. These three categories of error appear so consistently across so many operators that the compliance report reads less like a finding and more like a standing reminder of a problem the industry has not solved.

Peter McRae has been reading these reports since before many of the operators currently making these errors entered the industry. He has a clear view of why the errors keep happening, who is responsible for fixing them, and what a large Australian multinational discovered when it asked him to audit its own export procedures.

“Why create a report every six months when the writing is on the wall about why these errors are happening? The answer is not more reports. The answer is who is allowed to submit the declarations in the first place.”

— Peter McRae  |  Licensed Customs Broker, Platinum® Freight Management

The Audit

When a Multinational Asked Peter to Review Their Export Declarations

A large multinational with significant export volumes had grown concerned about the accuracy of their own export data being submitted to the Australian Border Force by its export team. They were not facing an active compliance investigation. They simply understood that if the data was wrong, the consequences could be serious, and they wanted to know before the ABF told them.

Some of the goods being exported also required Department of Defence permits, which added a layer of regulatory sensitivity, making accuracy in the export documentation a matter of more than mere administrative tidiness.

They engaged Peter to review the current system and the data being submitted.

What he found was consistent with what the ABF compliance reports document repeatedly. The errors were not random or unusual. They were the predictable output of a structural problem that runs through the way Australian export declarations are currently handled.

“When I audited those export procedures, the errors were the same ones you see in every ABF compliance report. Classification wrong, INCOTERMS wrong, currency wrong. The same errors, every time, because the same structural problem produces them every time.”

— Peter McRae  |  Licensed Customs Broker, Platinum® Freight Management

The multinational made a significant investment to have a qualified customs broker review and assume responsibility for its export declarations going forward. It was a decision driven not by a specific incident, but by the recognition that the risk of getting it wrong with that particular customer was not one they could afford to carry.

The Structural Problem

The Rule That Creates the Risk

To understand why the same export errors appear in every compliance report, you need to understand one specific rule that governs who can submit what in Australia.

In Australia, a licensed customs broker is the only person who can submit an import declaration for goods with a customs value above $1,000 AUD. This threshold has been in place for some years. It reflects the view that import declarations above a certain threshold carry sufficient revenue and compliance implications to warrant a qualified professional.

There is no equivalent rule for export declarations.

Anyone, regardless of their training, experience, or qualifications, can submit an export declaration to the Australian Border Force for goods of any value. A company’s accounts payable officer can submit it. A junior logistics coordinator can submit it. An operator at a freight forwarding company who has never studied customs classification can submit it. There is no licence required and no minimum qualification specified.

Import declarations over $1,000 AUD: Must be lodged by a licensed customs broker.

Export declarations (any value): Can be lodged by anyone. No licence required.

Export Declaration Number (EDN) required: For goods valued over $2,000 AUD, or for any value when goods are regulated, require Defence permits, or are otherwise controlled.

“There is dysfunction in this system. You need to be a customs broker to submit import declarations over $1,000. You do not need to be a customs broker to submit export declarations of any value. So then you have people without the training and experience submitting export data, and there are going to be errors all over the place.”

— Peter McRae  |  Licensed Customs Broker, Platinum® Freight Management

The Recurring Errors

What Goes Wrong, and Why It Keeps Going Wrong

The three categories of error that appear in every ABF Goods Compliance Update are not complicated errors. They are not the kind of mistakes that require a novel regulatory scenario or an unusual product. They are fundamental, repeatable errors that occur because the person submitting the declaration lacks the training to get them right consistently.

Wrong classification. Every item that leaves Australia has an eight-digit tariff classification number. Getting that number right requires understanding the Harmonised System, the Australian Harmonized Export Commodity Classification (AHECC), and how the rules of interpretation apply to the specific goods being exported. Classification is a skill developed every day across thousands of products, over years of practice. It is not something that can be learned adequately from a brief training session or a product description.
Wrong INCOTERMS. INCOTERMS define the commercial terms of a trade transaction: who bears the cost of freight, who carries the insurance risk, and at what point delivery is considered complete. The wrong INCOTERM on an export declaration misrepresents the transaction. Incorrect INCOTERMS affect how the customs value is calculated, which in turn affects the accuracy of the statistical data that the ABF collects and, in some cases, the regulatory obligations of both exporter and importer.
Wrong currency. Export declarations must record the transaction value in the correct currency, matched to the invoice and the actual terms of the sale. Currency errors distort the declared value of Australian exports and can affect foreign exchange reporting obligations, particularly for high-value shipments.

“Classification is a skill that you develop every day. If you have got an export operator who does not have the history of a customs broker, they are going to keep making the same errors every day. The ABF Goods Compliance Update says so. Every time.”

— Peter McRae  |  Licensed Customs Broker, Platinum® Freight Management

The $1,000 Threshold Problem

Why Even Low-Value Export Declarations Carry Risk

The absence of a licence requirement for export declarations applies regardless of the value of the goods. An export declaration for a $500 consignment can be submitted by anyone. So can a declaration for a $500,000 consignment.

Peter raises a related concern about import declarations for goods under $1,000, which similarly do not require a licensed customs broker. The problem is not just that the threshold creates an opening for untrained operators. It is that the threshold can be manipulated.

“Just because the invoice says the goods are under $1,000 Australian dollars, that is not always the true value. Sometimes people just do it to get it through and pay less duty. A customs broker would know the questions to ask to establish whether it is genuinely under $1,000 or not.”

— Peter McRae  |  Licensed Customs Broker, Platinum® Freight Management

This is not a theoretical concern. Deliberate undervaluation of customs declarations is a form of customs fraud. It reduces the duty payable, distorts official trade statistics, and in categories where import controls apply, can be used to avoid scrutiny that would otherwise apply to higher-value shipments.

The threshold designed to reduce the administrative burden on low-value trade has, in Peter’s view, become a vulnerability that the current system does not adequately address.

The Defence Permit Dimension

When Export Errors Become a National Security Matter

For most exporters, the consequences of a wrongly classified or incorrectly valued export declaration are administrative: potential penalties, correspondence from the ABF regarding compliance, and the reputational cost of appearing on a compliance report.

For exporters dealing in controlled or regulated goods, the stakes are higher.

Certain goods exported from Australia require permits from the Department of Defence under the Defence Export Controls framework. These include defence and strategic goods, dual-use items with both civilian and military applications, and goods listed on the Defence and Strategic Goods List (DSGL). For these goods, an Export Declaration Number is required regardless of the consignment value, and the accuracy of the declaration is a matter of national interest, not merely administrative compliance.

When Peter audited the multinational’s export procedures, the presence of Defence-controlled goods in the export mix was precisely what elevated the concern from an operational issue to a strategic one. An export operator who does not know how to identify goods that require Defence permits, or who does not understand the compliance pathway those permits require, is not just creating administrative problems.

If your exports include dual-use goods or items on the DSGL, these require specific permit processes that fall outside standard freight-forwarding competence. Engage a licensed customs broker with export compliance experience before these goods leave Australian shores.

Peter’s Position

A Direct View from Someone Who Has Seen the Evidence

Peter has been careful throughout his career to distinguish between what the current rules require and what he believes the rules should require. On this issue, his position is clear, and it is based on evidence he has accumulated across 28 years of practice, a formal audit engagement, and regular review of the ABF’s own compliance reporting.

In my view, licensed customs brokers should be the only people permitted to submit export declarations to the Australian Border Force, regardless of value. The same logic that requires a broker for import declarations over $1,000 applies equally to exports. The Goods Compliance Update issued by the ABF every six months proves the point. The same errors keep appearing because the same structural gap keeps producing them.

This is not a self-interested position in the narrow sense. A policy change of this kind would increase costs for exporters in the short term, as licensed brokerage services carry a professional premium over basic freight forwarding. Peter acknowledges that openly.

What he argues is that the cost of accurate export compliance — correctly classified goods, correctly recorded INCOTERMS, correctly declared values — is lower than the cost of the alternative: a compliance record, a regulatory investigation, or a major customer relationship ended because the export data that carries your name to the ABF cannot be trusted.

“In my mind, customs brokers who have a licence should be the only ones submitting export declarations to the ABF. The evidence is there every six months in the ABF’s Goods Compliance Updates. The writing is on the wall.”

— Peter McRae  |  Licensed Customs Broker, Platinum® Freight Management

What Exporters Should Do Now

Questions Every Australian Exporter Should Be Asking Their Freight Forwarder

Whether or not the regulatory framework changes, Australian exporters have a responsibility to understand how their export declarations are prepared and by whom. Here are the questions Peter recommends asking:

Who in your organisation is responsible for preparing and submitting our export declarations? Ask for their name, their role, and their qualifications. If the answer is a logistics coordinator or freight operator with no formal customs training, that is information worth having.
Are any of our exported goods on the Defence and Strategic Goods List? If your freight forwarder cannot answer this question, they are not the right operator for goods in controlled categories. This question should have a documented answer on file.
How do you determine the correct tariff classification for each export? Classification should be confirmed against the Harmonised System and the Australian Harmonized Export Commodity Classification (AHECC). An answer of “we use the description on the invoice” is not adequate.
Can you show us the last ABF Goods Compliance Update and how our export data compares? A freight forwarder engaged in ABF compliance reporting will have a view on this. One who is not aware of the Goods Compliance Update is operating without a performance benchmark.
Do you have a licensed customs broker reviewing our export declarations? Some freight forwarders engage licensed brokers to review export data even where it is not required. This is the standard Peter applied when the multinational engaged Platinum®. It is the right standard for any exporter whose goods carry material value or regulatory sensitivity.

Speak with Platinum® Freight Management

Peter McRae has audited export compliance procedures for major Australian exporters and has a detailed understanding of the recurring errors documented in the ABF’s own compliance reports. If you want an honest assessment of your current export declaration process, call Platinum® Freight Management today.

Phone: 1300 882 877

Fax: 1300 884 952

Web: platinumfreight.com.au

Sydney: Level 45, 680 George Street, Sydney NSW 2000

Call 1300 882 877

Every shipment has a number. Every person has a name. Platinum® knows the difference.

Platinum® Freight Management is a licensed customs brokerage operating Australia-wide since 2000. Peter McRae holds a Master of International Customs Law and a Master of International Revenue Administration (University of Canberra) and has been a licensed customs broker since 1998. Member: IFCBAA and Freight & Trade Alliance. ABN 58 095 228 934. The views expressed in the opinion section of this article are those of Peter McRae and represent his professional position based on industry experience and observation of ABF compliance reporting. They do not represent the position of the Australian Border Force or any government agency.

Skills

Posted on

March 17, 2026