Supplying excisable alcohol under an automatic remission
There are limited situations where you can supply excise-free alcohol products (excise duty unpaid) to certain purchasers under an automatic remission. An automatic remission is an excise remission that does not require you to submit an application.
If you hold an excise manufacturer licence or excise storage licence, you can supply some excisable alcohol products, duty unpaid, to certain purchasers. The goods you supply will be excise-free as you get an automatic remission of the excise duty.
Make sure you understand when you can supply excise-free goods, who you can supply them to, and the associated restrictions and requirements.
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Who you can supply excise-free goods to
You can supply excise-free goods to the following purchasers:
- the Governor-General or any member of the Governor-General’s family, if the goods are for official use
- state governors or any member of a state governor’s family, if the goods are for official use
- certain international organisations specified in the law, or officials of those organisations, if the goods are not for the purposes of trade
- the government of another country under an agreement between that government and the Australian Government, if the goods are for official use and not for the purposes of trade
- people covered by a Status of Forces Agreement, if the goods are for official use
- the personnel of sea-going vessels of the Royal Australian Navy (RAN) or Australian Military Forces (AMF), subject to certain restrictions
- official use by diplomatic missions and consular posts, and personal use of certain people working for those organisations
Detailed information about automatic remissions, including what you need to do and record-keeping requirements is available in our Excise guidelines for the alcohol industry section 7 – Remissions, Refunds, Drawbacks & Exemptions.
Restrictions for supplies to the RAN and AMF
The following restrictions apply to excisable goods supplied to the RAN and AMF on the basis that they are eligible for an automatic remission of excise duty.
The goods you supply must be for consumption by the personnel of sea-going vessels when:
- the vessels are in full commission
- the products are consumed on the vessels.
You can only supply:
What you need to do
If you supply excise-free in the situations described above, you're entitled to an automatic remission of excise duty on those goods.
However, you must also ensure that the end user is entitled to receive the goods under an automatic remission. You can do this by ensuring you follow the requirements outlined below for:
Each order you receive must be on official stationery.
This includes the Governor-General, state governors, certain international organisations, the government of a country other than Australia, and those covered by a Status of Forces Agreement. Orders must include confirmation that the goods are for official use.
Orders from diplomatic missions and consular posts must indicate whether the goods are for official or personal use.
Orders from those using samples of tobacco for an approved medical, scientific, horticultural or agricultural purpose must include a copy of the letter of approval from us.
Department of Defence form
Orders you receive from the RAN or AMF must be on the Department of Defence form SP113.
You don't need approval from us before you release goods subject to automatic remission. You therefore do not have to:
- enter these goods on an Excise return (NAT 4285) form, or
- seek remission on an Excise remission (NAT 4289) form.
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Businesses that hold an excise manufacturer licence or excise storage licence can supply some excisable alcohol products, duty unpaid, to certain purchasers, for example the Governor-General. This is done under an automatic remission.