Moving underbond EEGs and other customable goods
Underbond goods are EEGs that are subject to our control until the goods are delivered into the Australian domestic market for home consumption or exported.
Whether you need permission from us to move goods depends on your situation.
When you need permission
You must get permission from us before moving underbond EEGs between customs licensed warehouses. You will need a:
- single movement permission
- continuing movement permission, or
- general movement permission.
You must also apply to us to move other underbond customable goods 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.
When you don't need permission
If you have paid duty on the goods, they are no longer underbond and 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 ForceOpens in a new window. You pay customs duty when the products arrive at the Australian border so you don't need our permission to move tobacco.
Movement permission types
There are 3 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 warehouses.
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.
General movement permission
A general movement permission allows you to move underbond EEGs of the same kind, for which you are licenced, between excise-equivalent licenced warehouses (excluding duty free stores, provedores and catering bonds – contact us if this applies to you).
If you are granted an entity-level licence or vary your excise-equivalent warehouse licence to cover more than one premises, you may also receive a general movement permission.
You can also apply for a general movement permission if your excise-equivalent warehouse licence only covers one premises. Contact us to apply for a general movement permission.
A general movement permission remains current until we revoke it.
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:
- will need to lodge an Export Declaration (ED)Opens in a new window
- may need to lodge a Warehouse Release Notice (WRN).
Both are lodged with the Department of Home Affairs using the Integrated Cargo System (ICS).
Contact us or the Department of Home Affairs
Work out if you need to contact the Department of Home Affairs or our dedicated channels about your EEGs.