If new products are to be exported you need to ensure that they are also eligible for the claimed concession. If an exporter has an ABN it should be used on an export entry. Movement of goods under Customs control Owners of imported goods can defer their duty liability by storing their goods in a Customs licensed warehouse. Goods so stored are referred to as Under Bond Goods and remain under Customs control until such time as the owner is ready to enter them for home consumption and pay the duty or export them. They can be dealt with only in the manner authorised by Customs.
Customs can give permission for the movement of such goods between approved premises.
The permission holder is then responsible for the safe custody of the goods until they are received at the approved destination. An amount equal to the duty would be payable by the permission holder if any of the goods are later missing. The receiving bond should verify that the goods received are those on the movement documentation. Customs must be notified within seven days if there is any discrepancy between the goods received and the movement documentation. The receiving bond should ensure that they have received sufficient information from the sending bond, including such details as the import transaction value of the goods shown on a Nature 20 and the Transport and Insurance Unit Value, to allow entry of the goods ex-warehouse.