• Excise drawback

    Complete this application if you are entitled to claim an excise drawback for duty paid on exported goods.

    Claims for an excise drawback must be:

    • for at least $50.00
    • lodged within 12 months from the date of export.

    If you’re entitled to a fuel tax credit for exported fuel, you cannot claim an excise drawback. You must claim a fuel tax credit at 7D on your next business activity statement (BAS).

    Next step:

    On this page:

    Excise drawback instructions

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    These instructions will help you to complete the Excise drawback (NAT 4287) application.

    Completing your application

    • You must provide the additional information described in these instructions when you lodge your application.
    • Answer all questions.
    • Place an 'X' in all applicable boxes.

    Section A: Applicant details

    Question 1

    Provide:

    • the legal name and trading name of the individual or business applying for the excise drawback
    • your Australian business number (ABN) or tax file number (TFN)
    • your contact numbers
    • business and postal address
    • email address – if you'd prefer us to correspond with you by email rather than online
    • the name of your authorised agent acting on your behalf – if you have one – otherwise leave 'Agent's name' blank.

    Note: It is not compulsory to provide your ABN or TFN but it helps us process your application quickly.

    Section B: Bank account details

    Question 2

    Complete this section if you expect to receive a payment for the drawback of excise duty. Provide your Australian bank account details to have your drawback paid directly to you faster and easier.

    The bank account should be held in the name of the applicant.

    Section C: Authorised contact details

    Question 3

    Provide the name, position and contact details of the authorised person we should contact if we need to know more about this application or the operation of your business. This could be yourself as the applicant or another person you nominate. Provide an email address if the authorised contacts would like to correspond with us by email.

    Section D: Product details

    You can enter different types of excisable goods on the one drawback application. For example, beer, spirits, tobacco and fuel can be entered on the same application. Complete the product details for each tariff item you are claiming a drawback for.

    Excisable goods are classified to tariff items in the schedule to the Excise Tariff Act 1921. Each tariff item has a number allocated to it. You need to complete a separate line for each tariff item number.

    Line

    Number each line you complete in sequential order, starting at 001.

    Attach as many extra product detail pages as you need to enter all the excisable goods you are claiming a drawback for.

    A: Tariff item

    Provide the tariff item number for each excisable good at label A, as shown in the following examples:

    Tariff item

    Label A

    3.1

    0301

    3.10

    0310

    10.5

    1005

    10.28

    1028

    See also:

    B: Acquisition date

    Provide the date the duty paid goods you are claiming a drawback for were acquired at label B.

    C: Export date

    Provide the date the duty paid goods you are claiming a drawback for were exported at label C.

    D: Export declaration number

    Provide the export declaration number for the goods at label D.

    E: Export destination

    Provide the destination the duty paid goods were exported to at label E.

    F: Quantity in dutiable units

    The quantity in dutiable units is the amount or volume of product that you have exported and on which you have paid excise duty. This is known as the dutiable quantity.

    This label also includes the measurement unit you are using to report the volume. Most excise tariff items listed in the tariff schedule have a measurement unit specified for that type of good. This is known as a dutiable unit.

    The following are examples of dutiable units:

    • sticks of cigarettes or cigars
    • kilograms of tobacco or compressed natural gas
    • litres of fuel (other than blended fuels)
    • litres of alcohol.

    As excise duty is not payable on the first 1.15% of alcohol content in beer, use the following formula when calculating the dutiable quantity of beer products:

    Total litres of beer × (Alcohol strength − 1.15%) = dutiable quantity

    Dutiable quantity should be reported to two decimal places. However, for alcohol products, reporting to one decimal place is acceptable.

    Provide the quantity in dutiable units and indicate the type of dutiable unit at label F.

    G: Rate

    Each excise tariff item listed in the tariff schedule has a rate of excise duty specified.

    See also:

    Provide the rate of excise duty that applied to those goods on the date of purchase at label G.

    H: Excise amount

    This is the amount of excise duty you are claiming a drawback for. Calculate the excise amount for each line by multiplying the quantity in dutiable units by the rate of excise duty and provide that figure at label H (label F × label G = label H).

    Attach a copy of the relevant sales and purchase invoices and bills of lading to your Excise drawback application. If you do not, the processing of your claim may be delayed.

    You may be requested to provide additional evidence to support your claim.

    Section E: Total drawback

    The total drawback amount is the sum of the amounts at label H for each line you have completed on the product details page.

    Provide the total drawback amount and indicate your preferred method of payment, either:

    • refund the amount to you
    • apply the amount to an existing or future excise liability – for example, where excise duty is payable on your next excise return.

    If you have any outstanding tax debts, Australian Government debts or other liabilities, the amount you are refunded may be adjusted to take these into account.

    Section F: Total product lines

    Provide the number of product lines you have completed and the total number of pages submitted. This helps us process your claim by allowing us to check that all pages and lines are accounted for.

    Section G: Declaration

    You, or a person who is authorised to act on your behalf, must sign the declaration. If the applicant is an entity, only a primary contact or a person authorised by a primary contact to act on behalf of the applicant (an authorised contact) may sign the declaration.

    If you lodge this application via the Business Portal your AUSkey will be accepted as your electronic signature. You will not need to sign the declaration on the application form.

    See also:

    Service standards

    When you lodge your application, you can expect a decision within 28 days of us receiving all the necessary information.

    If your application is incomplete, we will contact you for more information. If the information is not provided after a reasonable period of time, you must reapply.

    Before you lodge your application

    Make sure you have included:

    • the application form completed in full
    • copies of relevant invoices and bills of lading.

    Lodging your application

    Keep a copy of your completed application for your records and send the original with all the necessary attachments to us by:

    • the Business Portal
    • fax to 1300 130 916
    • mail to

    Australian Taxation Office
    PO Box 3514
    ALBURY NSW 2640

    If you lodge your application via the Business Portal you will receive an instant receipt and your application will be actioned faster than if lodged via post.

    To lodge via the Business Portal, firstly save your completed application form as a separate document on your own system. After you log into the Business Portal, create a New message and select Remission, refund and drawback enquiry from the Excise subject list. Add your application form, and any documents we have asked for, as attachments.

    See also:

    Last modified: 17 Feb 2017QC 16997