The Australian Customs and Border Protection Service (ACBPS) has recently been more active in enforcing its policy on the initial reporting of cargo where single shipments comprise orders from multiple suppliers, sometimes referred to as assembly order shipments. Cargo reports must be lodged with ACBPS prior to the arrival of the ship or aircraft on which goods are carried. ACBPS requires an individual report for each consignor/consignee combination that is shipped. For sea freight carried in FCX arrangements involving multiple suppliers a separate cargo report will be required in respect of each supplier and the customs clearance can be completed on a single import declaration. However, for air freight and LCL sea freight shipments involving multiple suppliers a separate cargo report will be needed for each supplier and a separate import declaration will also be needed in relation to each cargo report. Cargo reporting is the responsibility of the freight forwarder inAustraliawho is handling the shipment on behalf of the importer or an overseas principal. ACBPS has indicated that it will no longer observe the moratorium on issuing penalty infringement notices for breaches of cargo reporting requirements.