You should complete this form if you are entitled to a remission or a waiver of an existing excise liability that has not been paid.
This is generally where goods on which excise duty has not been paid will not be delivered for home consumption because they have been, or will be, destroyed or are no longer fit for human consumption.
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Remission generally does not apply to fuel and petroleum products.
An automatic partial remission of excise duty applies to liquefied petroleum gas (LPG) or liquefied natural gas (LNG) that is used or supplied for non-transport use only. You do not need to complete an excise remission application for LPG and LNG subject to an automatic partial remission.
For more information about the partial remission for LPG or LNG, visit our website at www.ato.gov.au/excise or contact us.
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You can download the application form in Portable Document Format (PDF) - Excise remission (NAT 4289, PDF, 248KB).
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Excise remission instructions
These instructions will help you complete the Excise remission (NAT 4289) application.
1. Australian business number or excise identification number
Your Australian business number (ABN) is a single identifier you use to register for various taxes and concessions. If you do not have an ABN, you would have been provided with an excise identification number when you registered for excise.
Provide either your ABN or excise identification number in the space provided at the top of the page.
2. Client account number
This is a number that is linked to your ABN or excise identification number and is used to identify your excise account with us.
You need to record your client account number in the space provided at the top of each page.
3. Client name
The client name should be the trading or main/legal name for the ABN or excise identification number provided on the remission application.
4. Client reference (your reference)
If you want to have a reference for your own records, provide this in the space provided.
5. Agent's name
Complete this question if you employ an agent, otherwise leave it blank.
You can enter excisable goods of different types on the one remission application. For example, beer, spirits, tobacco and fuel can be entered on the same application.
Excisable goods are classified to tariff items in the schedule to the Excise Tariff Act 1921. Each tariff item has a number allocated to it. You need to complete a separate line for each tariff item number.
Line
Number each line you complete in sequential order, starting at 001.
Attach as many extra product detail pages as you need to enter all the excisable goods you are claiming a remission for.
A: Tariff item
Provide the tariff item number for each excisable good at label A, as shown in the following examples:
Tariff item
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Label A
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3.1
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0301
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3.10
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0310
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10.5
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1005
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10.28
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1028
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10.19A
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1019A
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B: Remission code
Provide the code that describes the reason for your remission claim at label B. The valid remission codes are:
Remission code
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Description
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NOTW
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Used where goods which remain subject to our control have not been duty paid, and are not worth the amount of excise duty payable.
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UNFT
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Used where goods on which excise duty has not been paid have:
- deteriorated or been damaged, pillaged, lost or destroyed
- become unfit for human consumption, while subject to our control.
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DIPS
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Used where goods are for the personal use of a diplomat or any member of their family or staff.
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CONP
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Used where goods are for the personal use of a consul or any member of their family or staff.
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C: Quantity in dutiable units
The quantity in dutiable units is the amount or volume of product that you are claiming a remission for. This is known as the dutiable quantity.
This field also includes the measurement unit you are using to report the volume. Most excise tariff items listed in the tariff schedule have a measurement unit specified for that type of good.
This is known as a dutiable unit. The following are examples of dutiable units:
- sticks of cigarettes or cigars
- kilograms of tobacco or compressed natural gas
- litres of fuel (other than blended fuels)
- litres of alcohol.
As excise duty is not payable on the first 1.15% of alcohol content in beer, use the following formula when calculating the dutiable quantity of beer products:
Dutiable quantity should be reported to two decimal places. However, for alcohol products, reporting to one decimal place is acceptable.
Provide the quantity in dutiable units at label C.
D: Additional information
Provide a description of the remission circumstance (for example, stale tobacco) and any additional information that will support your claim for a remission at label D.
Attach a separate sheet if necessary.
During processing, you may be requested to provide additional evidence to support your claim. Also we may require the destruction of goods to be supervised and we will notify you if this is the case.
Provide the number of product lines completed and the total number of pages submitted. This helps us process your claim by enabling us to check that all pages and lines are accounted for.
The declaration must be signed by a person authorised to complete the application. By signing the application, you are also making a declaration that the information contained in the application is true and correct.
More information
Last Modified: Friday, 14 September 2012