When you need permission
Although tobacco seed, plant and leaf are not excisable, they are subject to our control. You need permission from us before you move or export tobacco seed, plant and/or leaf.
This permission includes 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.
Conditions for moving the 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 the goods to be moved, 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
- 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
- export movement permissions.
Non-export movement permissions
If you need to move goods between excise-licensed premises, you need a non-export movement permission. There are 2 types.
Apply for a single movement permission (non-export) to make a one-off movement of specific goods from one specified place to another. The movement must occur during the period specified in the permission. You generally apply for a single movement permission when movements are not on a continuing or regular pattern to the same premises.
Apply for a continuing movement permission (non-export) to move goods of a specified type without seeking 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 goods from excise-licensed premises to a place of export such as a wharf, airport or customs depot.
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:
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 or export tobacco seed, plant and leaf.