Application for a single movement permission (non-export)

When to use this form

Use this form to apply for a single movement of goods from one licensed site to another if both of the following apply:

• they are excisable or excise equivalent goods (EEGs)
• no excise or customs duty has been paid on the goods.

You should also use this form to move other customable goods underbond if the owner deals with EEGs. If the owner does not deal with EEGs, you need to apply to the Department of Home Affairs.

Definitions

Excisable (Australian-manufactured) or excise equivalent (imported) goods (EEGs) include the following goods on which excise or customs duty has not been paid:

• alcohol or alcohol goods
• fuel and petroleum goods.

By alcohol or alcohol goods we mean goods such as:

• beer
• spirits
• premixed drinks known as ready-to-drink (RTD) beverages
• brewed beverages that are not beer
• high strength spirit for non-beverage use, including denatured spirit.

Does not include wine and other alcoholic beverages subject to wine equalisation tax.

By fuel and petroleum goods we mean goods such as:

• crude oil and condensate
• petroleum fuels – such as petrol, diesel
• bio-fuels – such as biodiesel, ethanol
• solvents – such as white spirits, mineral turpentine
• lubricants – such as oils and greases
• gaseous fuels – such as liquefied petroleum gas (LPG), liquefied natural gas (LNG) and compressed natural gas (CNG).

Other customable goods are all other imported goods subject to customs duties, including customable wine products.

Underbond goods are goods on which excise or customs duty has not been paid.

The owner deals with EEGs for movement permission purposes if they own the underbond goods to be moved and any one of the following applies:

• the goods to be moved are EEGs
• the goods to be moved are stored in a customs warehouse licensed by us
• they have a customs periodic settlement permission
• they hold a customs warehouse licence to store EEGs.

Get the form

The Application for a single movement permission (non-export) (NAT 73711, PDF 356KB)This link will download a file is an electronic form. You can type your answers straight into the boxes provided.

Help completing the form

These instructions will help you complete the application form:

• Section A: Type of application
• Section B: Permission holder details
• Section C: Details of the owner
• Section D: Details of the agent or broker
• Section E: Authorised contact details
• Section F: Movement details
• Section G: Movement schedule
• Section H: Declaration

Find out how to lodge your application.

Section A: Type of application

Question 1

Indicate whether the goods you wish to move are excisable goods, EEGs or other customable goods as defined.

Question 2

Indicate the specific type of goods you wish to move.

Section B: Permission holder details

Question 3

Provide the following for the person, partnership or company the permission will be granted to:

• legal name
• Australian business number (ABN)
• contact details
• email address if they have authorised to correspond with us by email.

We will only grant permission to move underbond goods to the owner of the goods or to an agent acting on behalf of the owner. It is a condition of approving the movement that ownership of the goods is not transferred during the movement.

The permission holder is accountable for the goods from the time the goods are removed from the dispatching location until they are accepted by the receiving premises. Where any of those goods cannot be accounted for, they may become liable to an amount equivalent to the duty on those goods.

In the case of customable goods, the permission holder will also be liable for any applicable goods and services tax (GST), and wine equalisation tax (WET) that cannot be properly accounted for.

Question 4

Indicate whether the permission holder is the owner of the goods or an agent of the owner.

You can act on behalf of the owner in one of 3 ways:

• as a general agent appointed to act on behalf of the owner
• as an authorised agent appointed in writing to act on behalf of the owner in relation to movements of underbond goods
• as a licensed customs broker who conducts customs transactions on behalf of the owner – limited to movements of customable goods.

If you are not the owner of the goods, you must attach one of the following:

• a document signed and dated by the owner stating you can act as their agent
• a letter from the owner authorising you to move the goods.

The owner's authorisation should generally be dated within 12 months of the date of the application to move the goods.

We cannot process your application if written evidence of authority to act on behalf of the owner is not attached.

Section C: Details of the owner

The owner is the person or entity who holds legal title to the goods.

You must lodge separate applications for each owner.

Question 5

If the permission holder is not the owner of the goods, provide the following for the owner:

• legal name
• ABN
• contact details
• email address if they have authorised to correspond with us by email.

Section D: Details of the agent or broker

Question 6

If you are an agent or broker (not the owner or the permission holder) provide your business details.

If you are applying as the permission holder and your details have been provided in the permission holder section, write 'permission holder – details as above'.

We cannot process your application if written evidence of authority to act on behalf of the permission holder is not attached.

Section E: Authorised contact details

Question 7

Provide the following for the person who is authorised to provide more information about this application:

• name
• position held
• contact details
• email address if they have authorised to correspond with us by email.

This could be yourself as the applicant, or other people you nominate.

Section F: Movement details

Question 8

Provide the reason for moving the goods. For example, the goods are being moved from one warehouse to another for specialty re-packing services.

Question 9

Provide the following for the premises the goods will be moved from:

• premises name
• street address
• phone numbers
• establishment numbers.

Question 10

Provide the following for the premises the goods are being moved to:

• premises name
• street address
• phone numbers
• establishment numbers.

Question 11

If the owner of the goods does not control the receiving premises, you must attach a letter from the operator of the receiving premises. The letter must state they will accept responsibility for the product when they receive it.

We cannot process your application if written evidence that they accept responsibility for the goods is not attached.

The receiving premises' letter must be signed and dated by the operator of the receiving premises and contain the information in the example below.

The operators of receiving premises are liable for customs or excise duty on underbond goods they take into their stock records if they cannot account for those goods. They are also liable for the GST, LCT and WET due on customable goods if they cannot account for the goods.

Question 12

Provide details about:

• the form of transport to be used to move the goods
• who will move the goods, including their postal address and contact details.

Question 13

Provide the dates during which the goods will be moved from the sending premises to the receiving premises.

Section G: Movement schedule

You must complete Schedule A for excisable goods or Schedule B for excise equivalent or other equivalent goods.

Question 14

Complete Schedule A for excisable goods and provide:

• the excise tariff item number
• a description of the goods
• the number of packages
• the quantity of excisable goods to be moved.

Question 15

Complete Schedule B for excise equivalent or other customable goods and include:

• the N20 import declaration number
• the number of packages
• a description of the goods and quantity
• customs tariff item number
• customs value
• international transport and insurance
• customs duty
• GST
• total revenue liability of goods.

If there is insufficient space on the schedule, attach additional information on a separate page.

We may ask you to give use more information or lodge a financial security.

Section H: Declaration

You, or a person who is authorised to act on your behalf (an authorised contact), must complete the declaration. If the applicant is an entity, the declaration can only be completed by a primary contact or a person authorised by a primary contact.

If you lodge this application through Online services for business, your electronic credential will be accepted as your electronic signature.

Lodging your application

Before you lodge your application form, make sure you have completed all the relevant sections and attach the following letters:

• an authorisation letter from the owner, if the permission holder is their agent
• an authorisation letter from the permission holder, if you act as their agent
• the receiving premises' letter, if applicable.

Keep a copy of your completed application for your records and lodge the original through:

• secure mail in Online services for business
• practice mail in Online services for agents
• mail to:

Australian Taxation Office
PO Box 3514
ALBURY  NSW  2640

Lodge through Online services for business

Lodging through Online services for business is more secure and will be processed faster than lodging by mail.

Follow these steps to lodge through secure mail in Online services for business:

1. Fill in the application form.
2. Save the completed form as a PDF to your computer.
3. Log into Online services for business.
4. Select Communication then Secure mail.
5. Create a New message.
6. Select View more topics from the Topic list.
7. Select Excise from the Other topics list.
8. Select Permission – Movement and periodic settlement from the Subject list.
9. Attach the application form and any attachments.
10. Provide your contact details and complete the declaration.
11. Select Send.

You'll receive a receipt number once you've lodged your application.

Tracking your application progress

You can track the progress of your application in Online services for business.

Select Your dealings from the Communications menu.

Lodge through Online services for agents

Follow these steps to lodge through practice mail in Online services for agents:

1. Select Communication, then Practice mail.
2. Create a New message.
3. Select View more topics from the Topic list.
4. Select Excise from the Other topics list.
5. Select Alcohol enquiry or Petroleum enquiry from the Subject list.
6. Select I am enquiring on behalf of client from the Enquiry type.
7. Search for and select your client.
8. Attach the form.
9. Provide your contact details and complete the declaration.
10. Select send.

You will receive a receipt number once the message has successfully been sent.

Service standards

You can expect a decision on your application within 28 days of us receiving all the necessary information.

If your application is incomplete, we will contact you for more information. If the information we need isn't provided after a reasonable period, we'll ask you to reapply when you can provide it.

Contact us

If you need more information, you can contact us or find out which agency to contact. Also see:

• Permissions to move excisable alcohol products
• Permissions to move excisable fuel and petroleum products
• Permission to move excise equivalent goods.

How to complete the non-export single movement permission form.