Show download pdf controls
  • Moving excise equivalent goods

    You must get permission from us before moving underbond excise equivalent goods (EEGs) between customs licensed premises. You will need either a single or continuing movement permission.

    On this page:

    Underbond EEGs and other customable goods

    EEGs are underbond if you haven't paid customs duty on them.

    If you've paid duty on the goods:

    • they're no longer underbond
    • you don't need our permission to move them.

    You also apply to us to move other underbond customable goods (that is, goods subject to customs duty) if you hold a licence or permission for EEGs. We may ask you to lodge a security with us to ensure we protect the revenue.

    Exception for imported tobacco products

    When you import tobacco products, you pay customs duty to the Department of Home Affairs – Australian Border Force (Home Affairs) when the products arrive at the Australian border. This means you don't need to apply to us to move tobacco. This change occurred from 1 July 2019.

    See also:

    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.

    Next step:

    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 permission for each movement.

    A continuing movement permission remains current until we revoke it, or you cancel it.

    Next step:

    Exporting EEGs

    If you intend to export your EEGs from Australia, you must declare those goods on a Home Affairs Export Declaration (ED).

    EEGs that you export from your customs warehouse with an ED don't require a movement permission. However, if you use the EEGs to manufacture (including fuel blending) excisable goods that you subsequently export, you require an excise export movement permission.

    You need permission to move underbond customable goods between licensed warehouses. To move underbond customable goods to a place of export you:

    Both are lodged with Home Affairs using the Integrated Cargo System (ICS).

    Duty-free, provedore and catering bonds

    If you're part of the duty-free, provedore 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
    • a customs licensed premises, they must apply to Home Affairs.

    Find out about:

    Last modified: 15 Sep 2020QC 63587