When you need permission
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 1901. The premises covered will be specified on the excise licence.
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 excise duty revenue.
In order for goods to be moved underbond, a movement permission may specify both the:
- goods that can be moved
- premises that the goods can be moved from and to.
For single movement permissions, you must specify the period or dates when the goods may be moved, and the kind and quantity of the goods that can be moved.
Applying for a movement permission
You may need to apply for one of the following types of permissions.
Non-export movement permissions
If you need to move goods between excise-licensed premises, you will need one of the following:
- single movement permission (non-export) – which allows a one-off movement of specific underbond goods from one specified place 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 (non-export) – which allows you to move underbond goods of a specified type without having to seek permission for each movement between excise-licensed premises. This remains in force until we revoke it or you cancel it.
- general movement permission – a type of continuing movement permission we may give you on application or if you are granted an entity-level licence. This will allow you to move your goods to any premises licensed to receive goods of the same kind.
When moving goods to a licensed premises owned by another entity, you may need to check they will and are able to 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 place of export such as a wharf, airport, or customs depot.
You don't need an export movement permission if excise duty has been paid in full on the goods you are exporting. In these instances, you may be eligible for a drawback of the excise duty.
The export movement permission is not an authority to export. You must obtain this separately from the Department of Home AffairsExternal Link. You must keep the export declaration number provided by the Australian Border Force. This will form part of your evidence that goods were moved for export.
Obtaining licence information for third parties
You can use the Excise and excise-equivalent warehouse licences register from August 2024 to find out if entities you intend to do business with hold a licence granted under the Excise Act or Customs Act.
You can also contact us for information about the excise licences and permissions of third parties you deal with. For example, to confirm that a third party can receive goods underbond.
Other registrations
If you're in business, you may also have other registration obligations – some registrations are compulsory, while others are optional.