Moving excisable goods

You need permission from the ATO before moving underbond excisable goods between licensed premises or to a place of export.

Excisable goods are underbond if excise duty has not yet been paid. If you've paid duty on the goods they're no longer underbond and you don't need our permission to move them.

The rules for moving excisable goods also apply to domestically grown tobacco seed, plant and leaf. Although these aren't excisable goods they're still subject to ATO control.

When we grant a movement permission we may ask you to lodge a financial security with us to ensure that revenue is protected.

You'll need to apply for one of the following:

Non-export movement permissions

If you need to move goods between licensed premises, you need either a single movement permission or a continuing movement permission.

When moving goods to a licensed premises owned by another entity, you will need to get confirmation from them that they are willing to accept the goods.

A single movement permission allows the one-off movement of specific underbond goods from one licensed premises to another. The movement must occur during the period specified in the permission.

A continuing movement permission allows you to move underbond goods of a specified type without having to seek individual permission for each movement between licensed premises. A continuing movement permission remains in force until we revoke it or you cancel it.

Next steps:

Export movement permissions

An export movement permission (either single or continuing) allows you to move underbond excisable goods from licensed premises to a wharf or airport for export.

You must also have an export movement permission to move goods to a place of export where they are intended for consumption during an overseas flight or voyage.

You don't need an export movement permission if excise duty has been paid in full on goods you are exporting. In these instances you may be eligible for a drawback of the excise duty or a fuel tax credit if the export involves fuel.

The export movement permission is not an authority to export. You must obtain this separately from the Department of Immigration and Border ProtectionExternal Link.

Next steps:

Obtaining licence and permission information for third parties

If you're dealing or intending to deal with another entity and need to know about their excise licences or movement permissions, you can contact us for this information.

See also:

Last modified: 04 Jan 2016QC 21387