Permissions to move excisable alcohol products
Your business needs permission from us before you move underbond excisable goods between excise-licensed premises or to a place of export.
An excise-licensed premises is one that is licensed under the Excise Act. The premises covered will be specified on the excise licence.
The movement permission will include a condition about the documentation (and required details) that you need to create to:
- comply with your record-keeping requirements
- to send with the goods when you move them.
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When excisable goods are underbond
Excisable goods are underbond if excise duty has not been paid on them. If duty has been previously paid on the goods, they're no longer underbond and you don't need our permission to move them.
Rules for moving excisable goods
When we grant a movement permission, we may impose conditions or ask you to lodge a financial security with us so we can protect the revenue.
In order for goods to be moved underbond, a movement permission must specify both the:
- goods that can be moved
- premises that the goods can be moved from and to.
What you need to do
You'll need to apply for one of the following:
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Non-export movement permissions
If you need to move goods between excise-licensed premises you need a non-export movement permission. You need either a:
- single movement permission, which allows a one-off movement of specific underbond goods from one excise-licensed premises to another. The movement must occur during the period specified in the permission. You would generally apply for a single movement permission if you don't normally deal with underbond goods.
- continuing movement permission, which allows you to move underbond goods of a specified type without having to seek individual permission for each movement between excise-licensed premises. A continuing movement permission remains in force until we revoke it, or you cancel it.
When moving goods to an excise-licensed premises owned by another entity, you may need to check they will accept the goods.
Export movement permissions
An export movement permission (either single or continuing) allows you to move underbond excisable goods from excise-licensed premises to a wharf or airport for export.
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 Home AffairsExternal Link.
Obtaining licence and permission information for third parties
You can contact us for information about the licences and permissions held by third parties you deal with.
If you're in business, you may also need other licences, registrations and permissions.
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Businesses need permission from us before moving underbond excisable goods between excise-licensed premises or to a place of export.