Record keeping and related requirements for distilleries

Drawback of excise duty

Drawback is a repayment of excise duty, subject to certain conditions. Claims for drawback of excise duty may be made where:

excisable goods have been entered for home consumption, duty paid and subsequently exported.

Drawback is not payable where:

the value of the goods for home consumption is less than the amount of drawback that would be payable on the exportation of the goods, unless the Tax Office approves drawback in respect of the goods; or
on exportation of the goods:

the excise duty paid on the goods has been refunded; or
after exportation, the goods are relanded in Australia.

Drawback of excise duty is not payable on the exportation of goods unless:

before exportation, the owner of the goods advises the Tax Office in an approved form of their intention to claim drawback on the exportation, and
before exportation, the goods are available at all reasonable times for examination by the Tax Office, and
detailed records of the receipt, use and disposal of the goods are available at all reasonable times for examination by the Tax Office, and
a claim for drawback is completed in an approved form and is lodged with the Tax Office within 12 months after the day on which the goods are exported, and
the amount of the drawback is at least $50 or the aggregate of claims for drawback lodged at the same time is at least $50.

As supporting documentation for your drawback claim, you must provide the Tax Office with copies of relevant invoices (showing that duty has been paid on the goods) and bills of lading (verifying that the goods have been exported).

Sections within Refunds, remissions and drawbacks

Last Modified: Wednesday, 18 June 2008