• Claiming refunds, drawbacks and remissions for excise equivalent goods

    Refunds and drawbacks of customs duty

    Refunds and drawbacks of customs duty paid on EEGs are administered by the Department of Immigration and Border Protection (DIBP).

    You can claim a refund of some or all of the customs duty you've paid on EEGs in certain circumstances – for example, where the EEGs are delivered into the Australian domestic market but are damaged and it can be substantiated that the damage occurred while the goods were stored in the warehouse before delivery.

    You can claim a drawback of customs duty you've paid on EEGs where they have been:

    • exported unused since importation
    • treated, processed or incorporated in other goods that are exported.

    You can only claim a refund or a drawback on the same goods, not both. Refunds and drawbacks are not payable on fuel if an entitlement to a fuel tax credit exists.

    Next step:

    • Lodge your claim electronically through the DIBPExternal Link Integrated Cargo System (ICS) or complete a claim for drawback form.

    Remission of customs duty

    You can claim a remission or waiver of an existing customs duty liability that hasn't been paid if the EEGs won't be delivered into the Australian domestic market – for example, if the goods:

    • have been, or will be, destroyed
    • are no longer fit for human consumption.

    You can also apply for remission of duty on goods that have deteriorated or been damaged or destroyed while in a warehouse and still subject to customs control. Approval for remission will allow the goods to be written out of the stock records and will acquit the duty liability. These goods should then be destroyed if they haven't been already.

    Next step:

    Last modified: 04 Jan 2016QC 21379