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  • Moving excise equivalent goods

    You must get permission from the ATO before moving underbond excise equivalent goods (EEGs) between customs licensed premises.

    EEGs are underbond if customs 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.

    You also apply to us to move other customable goods underbond if you hold a licence or permission for EEGs. We may ask you to lodge a security with us to ensure that revenue is protected.

    From 1 July 2019, when you import tobacco products, you pay customs duty to Home Affairs when the products arrive at the Australian border. This means you don't need to apply to the ATO to move underbond tobacco. For more information, visit the Department of Home Affairs websiteExternal Link.

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    Single movement permission

    A single movement permission allows the one-off movement of specific underbond EEGs and other goods from one customs licensed premises to another. The movement must occur during the period specified in the permission. You must complete a single movement permission application each time you wish to move goods between customs licensed premises.

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    Continuing movement permission

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

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    Exporting EEGs

    If you intend to re-export your EEGs from Australia you must declare those goods on a Home Affairs export declaration. EEGs that are exported from your customs warehouse with an export declaration don't require a movement permission. However, if the EEGs have been manufactured (including fuel blending) into excisable goods that are subsequently exported, an excise export movement permission is required.

    Duty-free, providore and catering bonds

    If you're part of the duty-free, providore or catering bond industries and want to move goods from your customs licensed premises, you must apply to Home Affairs for a movement permission.

    If your supplier is moving goods from an ATO- licensed premises, they apply to us for a movement permission. If your supplier is moving goods from a customs licensed premises, they must apply to Home Affairs.

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    Last modified: 25 Jul 2019QC 21378