Permission must be sought from us to move, alter or interfere with export goods that are under customs control, including goods no longer for export. Sections 119AA and 119AB of the
Customs Act 1901 set out the requirements to make an application for permission.
Goods for export
Goods for export may be accessed for legitimate purposes such as adding, removing or exchanging goods in a consignment. This applies to goods for export under customs control that have been entered for export (with an allocated Export Declaration Number (EDN)) and for which an authority to deal is in place.
Goods no longer for export
Goods that are under customs control that are no longer for export, may be accessed for legitimate purposes. Goods become no longer for export, for example, when an EDN is withdrawn, or an authority to deal is suspended or cancelled.
When permission is required
Permission to move, alter or interfere with export goods under customs control is required for goods that are at a cargo terminal operator (CTO) at a wharf or airport and for prescribed warehouse goods at a section 77G licensed depot.
Unless the Department advises otherwise, permission is not required for:
- goods that do not have, or do not require, an export declaration
- non-prescribed warehouse goods at a section 77G licensed depot
- stockpiled bulk goods and new motor vehicles at a wharf or airport not yet entered for export
- transhipment cargo (a contingency underbond movement/transhipment application should be used).
In exceptional circumstances, we may advise that the application process be followed for other goods at a section 77G licensed depot or any other prescribed place for export as permitted by the definition of ‘customs control’.
How to apply
Business hours (Monday to Friday 8.30 am to 5 pm): You must send your completed and signed
Form B959 Application for permission to move, alter or interfere with export goods under customs control (650KB PDF) through email to the nominated mailbox in the relevant region.
Out of hours (all regions): Send your completed Form B959 to
The applicant must ensure that the goods are held in their current location until a decision is made on the application. If an application is approved, it will be returned to the applicant giving them permission to access the goods either unconditionally or subject to specified conditions. If the application is not approved, it will be returned to the applicant setting out the reasons for refusal and the goods must not be accessed.
If a person moves, alters or interferes with goods otherwise than in accordance with the decision, the access will be taken as not to have been authorised and the goods will be forfeited.
Note to CTOs/section 77G licensed depots: This process does not replace the electronic reporting of a CTO removal/section 77G licensed depot release notice.