EXPORTS
COUNTRY OF FINAL DESTINATION
6.17 The ABS defines the country of final destination as 'the last country, as far as it is known at the time of exportation, to which goods are to be delivered. This is irrespective of where they have been initially dispatched to and whether or not, on their way to that last country, they are subject to any commercial transactions or other operations that change their legal status' (footnote 2).
OVERSEAS PORT OF DISCHARGE AND COUNTRY OF CONSIGNMENT
6.18 Although country of consignment is not part of Australia's export statistics, it is an important international attribution. The country of consignment (in case of exports) 'is the country to which goods are dispatched by the exporting country, without - as far as it is known at the time of exportation - being subject to any commercial transactions or other operations that change the legal status of the goods taking place in any intermediate country' (footnote 3). Significant additional data reporting and data processing burden would be involved as countries often do not differentiate the country of final destination and the country of consignment.
6.19 In Australia, country of consignment in some cases may be the same as the country reported in the overseas port of discharge field, which is the place where goods are unloaded from an aircraft or ship after it leaves Australia. Depending on the circumstances (i.e. the transportation details that are known by the exporter and the accuracy of reporting), different information may be provided to the DIBP. Three possibilities are described below.
6.20 Goods wholly manufactured in Australia are exported to China. The goods are shipped direct from an Australian port to a Chinese port. In Australia's export statistics, the country of final destination should be recorded as China, the overseas port of discharge should be China and the country of consignment (when it is required by the DIBP) should be China.
6.21 Goods wholly manufactured in Australia are exported to China but repackaged and consolidated in Singapore. In Australia's export statistics the country of final destination should be recorded as China, the overseas port of discharge should be Singapore and the country of consignment (when it is required by the DIBP) should be Singapore (as the repackaging and consolidation would be considered a commercial transaction that changes the legal status of the goods).
6.22 Goods wholly manufactured in Australia are exported to China, but in Singapore the goods are unloaded and re-loaded onto a different carrier. In Australia's export statistics the country of final destination should be recorded as China, the overseas port of discharge should be Singapore (but could be reported on the export declaration as a Chinese port) and the country of consignment (when it is required by the DIBP) should be China (as the loading and re-loading of goods is not on its own a commercial transaction that changes the legal status of the goods).
FOOTNOTES:
2 United Nations 2011, International Merchandise Trade Statistics: Concepts and Definitions 2010, Series M No. 52, New York, paragraph 6.13. http://unstats.un.org/unsd/trade/EG-IMTS/IMTS%202010%20(English).pdf <back
3 United Nations 2011, International Merchandise Trade Statistics: Concepts and Definitions 2010, Series M No. 52, New York, paragraph 6.11. http://unstats.un.org/unsd/trade/EG-IMTS/IMTS%202010%20(English).pdf <back
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