For subsection 118A(1) of the Act, a ship or aircraft is specified if:
(a) it is not carrying any goods, other than goods mentioned in section 92 of this instrument; and
(b) it is not a ship or aircraft in relation to which, on its last voyage to Australia from a place outside Australia, a report of cargo was required under section 64AB of the Act from:
(i) for a ship--the master or owner; or
(ii) for an aircraft--the pilot or owner.