When to use this application
This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.
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You should complete this application if you are entitled to claim a drawback of excise duty that was paid on goods that were subsequently exported.
Claims for an excise drawback must be:
- for at least $50.00
- lodged within 12 months after the date of export.
Get it done
You can download the application form in Portable Document Format (PDF) - Excise drawback (NAT 4287, PDF, 280KB).
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If you are eligible for a drawback for fuel and you are registered for fuel tax credits (FTC) you must claim your drawback as a FTC amount on your next business activity statement (BAS).
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Excise drawback instructions
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 X in all applicable boxes.
Section A: Applicant details
Provide the legal name and trading name of the individual or business applying for the excise drawback and your Australian business number (ABN) or tax file number (TFN). It is not compulsory for you to provide your ABN or TFN but it will help us process your application promptly.
Provide your contact numbers and business and postal address.
Where possible, we like to do business with you online. If you would like us to correspond with you by email, provide an email address.
If you have authorised an agent to act on your behalf for excise-related activities provide their name, otherwise leave 'Agent's name' blank.
Section B: Bank account details
Complete this section if you expect to receive a payment for the drawback of excise duty. You should provide your Australian bank account details to have your drawback paid directly to you. It is faster and simpler to have your refund paid this way.
The bank account should be held in the name of the applicant.
Section C: Authorised contact details
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.
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:
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 x (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.
Each excise tariff item listed in the tariff schedule has a rate of excise duty specified.
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 x 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.
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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.
When you lodge your application, you can expect a decision within 28 days of us receiving all the necessary information.
Last modified: 13 Feb 2015QC 16997
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.
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