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  • Claiming refunds, drawbacks and remissions for excise equivalent goods

    You need to apply to:

    • the Department of Home Affairs – Australian Border Force (Home Affairs) for refunds and drawbacks of customs duty paid on excise equivalent goods (EEGs)
    • the ATO (us) for remissions (waivers) of customs duty when EEGs won't be delivered into the Australian domestic market.

    On this page:

    Refunds and drawbacks of customs duty

    Home Affairs administers refunds and drawbacks of customs duty paid on EEGs.

    You can claim a refund of some or all the customs duty you've paid on EEGs in certain situations. An example is where you can prove that EEGs were damaged while they were under customs control before delivery into the Australian domestic market.

    You may be able to claim a drawback of customs duty you've paid on EEGs if they have been:

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

    You can only claim either 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.

    Lodge your claim with Home Affairs:

    Remission of customs duty

    You can claim a remission or waiver of the customs duty liability for EEGs subject to customs control that 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 still subject to customs control that have:

    • deteriorated
    • been damaged
    • been destroyed.

    Approval for remission will allow the goods to be written out of the stock records and will acquit the duty liability. After the remission application is approved, you should then destroy these goods.

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    Last modified: 15 Sep 2020QC 63589