When to use this form

Use this form to apply for a single movement of goods from one licensed site to another if both of the following apply:

• they are excisable or excise equivalent goods (EEGs)
• no excise or customs duty has been paid on the goods.

Applicable excisable and EEGs include:

• alcohol or alcohol goods
• fuel and petroleum goods.

You should also use this application to move other customable goods underbond if the owner deals with EEGs. If the owner does not deal with EEGs, you will need to apply to the Department of Home Affairs.

Tobacco seed, plant and leaf

Although tobacco seed, plant and leaf are not excisable, they are subject to our control.

To apply for a single permission to move tobacco seed, plant and leaf between excise licensed premises, complete the Application to move tobacco seed, plant and/or leaf – single movement permission (non-export) (NAT 12555, PDF 264KB)This link will download a file

Definitions

Excisable (Australian-manufactured) or excise equivalent (imported) goods include the following goods on which excise or customs duty has not been paid:

• alcohol or alcohol goods
• fuel and petroleum goods

By alcohol or alcohol goods we mean goods such as:

• beer
• spirits
• premixed drinks known as ready-to-drink (RTD) beverages
• brewed beverages that are not beer
• high strength spirit for non-beverage use, including denatured spirit

Does not include wine and other alcoholic beverages subject to wine equalisation tax.

By fuel and petroleum goods we mean goods such as:

• crude oil and condensate
• petroleum fuels - such as petrol, diesel
• bio-fuels - such as biodiesel, ethanol
• solvents - such as white spirits, mineral turpentine
• lubricants - such as oils and greases
• gaseous fuels - such as liquefied petroleum gas (LPG), liquefied natural gas (LNG) and compressed natural gas (CNG).

Other customable goods are all other imported goods that are subject to customs duties, including customable wine products.

Underbond goods are goods on which excise or customs duty has not been paid.

The owner deals with EEGs for movement permission purposes if they own the underbond goods to be moved and any one of the following applies:

• the goods to be moved are EEGs
• the goods to be moved are stored in a customs warehouse licensed by us
• they have a customs periodic settlement permission
• they hold a customs warehouse licence to store EEGs.