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Permissions to move excisable fuel and petroleum products

How to get permission from ATO to move underbond excisable goods between licensed premises or to a place of export.

Last updated 14 May 2023

When excisable goods are underbond

Excisable goods are underbond until you have paid the required excise duty on them. You need permission from us before you move underbond excisable goods between licensed premises or to a place of export.

Rules for moving excisable goods

When we grant a movement permission, we may include conditions or ask you to lodge a financial security with us so we can protect the revenue.

To move goods underbond, your movement permission must specify both the:

  • goods that can be moved
  • premises that the goods can be moved from and to.

Permissions you will need

You will need to apply for one of the following types of permissions:

Non-export movement permissions

If you need to move goods between licensed premises you need a non-export movement permission. You will need either a:

  • single movement permission – which allows a one-off movement of specific underbond goods from one licensed premises to another. The movement must occur during the period specified in the permission. You would apply for a single movement permission if you don't normally deal with underbond goods.
  • continuing movement permission – which allows you to move underbond goods of a specified type without having to seek individual permission for each movement between licensed premises. This remains in force until we revoke it or you cancel it.

When moving goods to a licensed premises owned by another entity, you may need to check they will accept the goods.

Export movement permissions

An export movement permission (either single or continuing) allows you to move underbond excisable goods from licensed premises to a wharf or airport for export.

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 if the export involves fuel.

The export movement permission is not an authority to export. You must obtain this permission separately from the Department of Home AffairsExternal Link.

Obtaining licence and permission information for third parties

You can contact us for information about the movement 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 need other licences, registrations and permissions. For more information, see: