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Permission to move excise equivalent goods

Understand what permission you need before moving underbond excise equivalent goods (EEGs) and other customable goods.

Last updated 21 February 2023

Moving underbond EEGs and other customable goods

Whether you need permission from us to move goods depends on your situation:

When you need to apply

You must get permission from us before moving underbond EEGs between customs licensed warehouses. You will need either a single or continuing movement permission.

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.

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

We may ask you to lodge a security with us to ensure we protect the revenue.

When you don't need to apply

If you've paid duty on the goods:

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

Moving tobacco products

When you import tobacco products, you pay customs duty to the Department of Home Affairs, including their operational arm, the Australian Border ForceExternal Link, when the products arrive at the Australian border. This means you don't need to apply to us to move tobacco.

Movement permission types

There are 2 permission types:

Single movement permission

A single movement permission allows the one-off movement of specific underbond EEGs and other goods from one customs-licensed warehouse 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 warehouse.

Continuing movement permission

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

You must complete a continuing movement permission application to continually move goods from one licensed site to another.

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 need a movement permission. However, if you use the EEGs to manufacture excisable goods (including fuel blending) that you subsequently export, you need 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 the Department of 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 warehouse, you must apply to the Department of 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 warehouse, they must apply to the Department of Home Affairs.