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  • Section F: Movement details

    Question 9

    If the owner of the goods does not control the receiving premises, you must attach a letter from the operator of the receiving premises, stating they will accept responsibility for the product when they receive it.

    We cannot process your application if written evidence that they accept responsibility for the goods is not attached.

    The receiving premises' letter must be signed and dated by the operator of the receiving premises and contain the following information:

    Example: Receiving premises letter

    We, (receiving premises' name) will accept excisable / excise equivalent / other customable goods on which duty has not been paid, on behalf of (name and address of individual business) from (name, address and establishment number of sending premises).

    We are prepared to accept goods underbond.

    We accept responsibility on receipt of the goods at our premises, details of which are listed below.

    Our records are suitable for recording underbond goods.

    We understand the provisions and requirements of section 61A of the Excise Act 1901 and section 71E of the Customs Act 1901.

    Full details of our premises are:

    • ABN:
    • Excise establishment number:
    • Customs establishment number:
    End of example

    The operators of receiving premises are liable for customs or excise duty on underbond goods they take into their stock records, if they cannot account for those goods. They are also liable for GST, LCT and WET due on customable goods if they cannot account for the goods.

    Last modified: 12 Apr 2021QC 24387