Excise and beer manufacture

Movement permissions

If you have paid excise on the beer, you don't need our permission to move it.

However, if excise duty has not been paid on the beer, it is underbond, and you need to have received a movement permission from us before you can move it to another location.

A movement permission allows you to move underbond beer between:

• specified places within Australia, for example, the place you manufactured your beer and a separate licensed place where your beer will be stored
• a specified place and a place of export, for example, the place your beer was manufactured and a licensed storage area at the port when the beer is destined for use as ship's stores.

	An export movement permission does not give you authority to export your beer. You need to get permission from the Australian Customs and Border Protection Service to export. You can do this by completing an export declaration.
	For more information, visit www.customs.gov.au

There are two types of movement permissions, they are:

• continuing movement permissions that allow you to move beer between two specified places, on a continuous basis
• single movement permissions that allow you to move beer from one specified place to another, on one occasion only. You will then need to apply for a single movement permission each time you want to move beer between specified places or a specified place and a place of export.

Examples

Ricardo operates a brewery where beer is manufactured, packaged and stored. Ricardo pays the excise duty on his beer before it leaves the premises. As the excise duty has been paid before Ricardo moves the beer, he does not need a movement permission from us.

Ashley also operates a brewery. However, once Ashley's beer has been manufactured, he often moves it in bulk containers to another place for packaging and storage. Because excise duty has not been paid on the beer, Ashley needs a movement permission before the beer can be moved.

The type of permission Ashley needs depends on how often he moves his beer and for what purpose. For example, if Ashley moves his beer on a monthly basis, he needs a continuing movement permission. However, if his cool-room breaks down and he needs to move his beer off-site temporarily, he will only need a single movement permission.

Sections within Movement permissions

• Applying for a movement permission
• If your application is not approved