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.
The movement permission will include a condition about the documentation (and required details) that you need to create to:
- comply with your record-keeping requirements
- send with the goods when you move them for both the dispatching and receiving premises.
When excisable goods are underbond
Excisable goods are underbond until the required excise duty has been paid on them or a remission has been applied. While they are duty unpaid, they are under our control and you need permission from us to legally move them between excise-licensed premises or to a place of export.
If duty has been previously paid on the goods, they're no longer underbond and you don't need our permission to move them.
Conditions 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 revenue.
In order for goods to be moved underbond, a movement permission must 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 need to apply for one of the following permissions:
Non-export movement permissions
If you need to move goods between excise-licensed premises you need a non-export movement permission. You need either a:
- 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 when movements are not on a continuing or regular pattern to the same premises.
- continuing movement permission (non-export) which allows you to move underbond goods of a specified type without having to seek individual permission for each movement between excise-licensed premises. A continuing movement permission remains in force until we revoke it, or you cancel it.
When moving goods to 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 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.
Apply using the relevant permission form below:
- Application to move excisable goods – single movement permission (export)
- Application to move excisable goods – continuing movement permission (export).
Obtaining licence and permission information for third parties
For information about the licences and permissions held by third parties you deal with, you can contact us.
Other licences or permissions you may need
If you're in business, you may also need other licences, registrations and permissions. For more information, see Registration obligations for businesses.
For information on state and territory government licences and council permits, see Other registrations
How to apply for permission to move underbond excisable goods between excise-licensed premises or to a place of export.