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  • Claiming excise refunds, drawbacks and remissions

    You may be entitled to claim a refund or drawback of excise duty already paid or remission (waiver) of a liability for duty.

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    Refunds

    You can claim a refund of excise duty you've paid on goods delivered for domestic consumption under certain circumstances. For example:

    • duty-paid goods are returned to a licensed premises for destruction or further manufacture – from 1 April 2015 this applies to all alcohol products, as well as fuel and tobacco
    • duty was paid by mistake
    • goods become unfit for human consumption.

    There are 12 month time limits for lodging some refund claims, including when duty has been paid in error. Contact us about excise and EEGs if you wish to ask about timeframes.

    You may also claim a refund of excise duty you have paid on beer, spirits or other excisable beverages (such as non-traditional cider) that you have manufactured.

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    Drawbacks

    You can claim a drawback of the excise duty you've paid (either directly or in the purchase price) on goods that are subsequently exported.

    A drawback claim must be lodged within 12 months of the date the goods were exported.

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    Remissions

    If your goods can't be delivered into the Australian domestic market and you haven't paid the excise duty for them, you can claim a remission for the excise duty you would have had to pay for them. This means you won't have to pay any excise duty for these goods.

    You can claim a remission for goods that haven't been delivered into the Australian domestic market because they:

    • become unfit for human consumption
    • are damaged, lost or destroyed while under our control. This might happen if, for example, a pallet of bottled vodka is dropped inside the distillery's bond store, damaging the contents. The distillery needs to apply for a remission of duty on the damaged goods and after receiving approval then destroys the goods, keeping a record of the destruction.

    To claim a remission, you need to ask for our permission first. You can do this by completing an Excise remission application.

    If your application is approved and you have received confirmation of this:

    • you can legally destroy or dispose of the goods
    • we'll remit your existing excise liability.

    You must keep detailed records of the goods you destroy because we may ask to see these records.

    The approval of a remission does not grant permission to remove the goods from an excise establishment prior to destruction. Off-site destructions require a movement permission from us.

    Beer

    You don't need our permission to destroy beer you manufacture that is damaged or not fit for consumption if:

    • you destroy less than (or equal to) 125 litres of pure alcohol in a quarterly period
    • the goods are under our control
    • you haven't paid excise duty on them.

    However, you need to keep detailed records of the goods you destroy because we may ask to see these records.

    If you destroy more than 125 litres of pure alcohol in a quarterly period, you need to ask for permission from us first. You can do this by lodging an Excise remission application.

    Transport LPG and LNG

    A full automatic remission of excise duty applies to liquefied petroleum gas (LPG) and liquefied natural gas (LNG) that is supplied for non-transport use only. You don’t need to complete a remission application for LPG and LNG if a full automatic remission applies.

    You can't apply a remission to LPG or LNG when:

    • you supply LPG or LNG for mixed-use (both transport and non-transport) and the LPG is delivered into one tank
    • at the time of supply, the end use of the LPG or LNG is unknown.
    Last modified: 20 Nov 2018QC 21393