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Principal collecting institutions are granted general permits by the Minister of the Arts under Section 10A of the Protection of Movable Cultural Heritage Act 1986 (PMCH Act) to export Class B Australian protected objects that have been accessioned into their collection.

Current holders of general permits are required to report annually to the department on objects exported and imported using their permit during the financial year. The report should include a description, purpose and dates for each object exported and returned. If an institution's records already contain this information, the report may be submitted in that format, provided it details the required information listed above.