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  • Excise refund application instructions

    When completing your application, you must provide the additional information described in these instructions. You must answer all questions, and place X in all applicable boxes.

    On this page:

    Section A: Applicant details

    Question 1

    Provide the legal name and trading name of the individual or business applying for the excise refund, 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

    Question 2

    Complete this section if you expect to receive a payment for the refund of excise duty. You should provide your Australian bank account details to have your refund 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

    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 refund 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 refund 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 refund for.

    A: Tariff item

    Provide the tariff item number for each excisable good at label A, as shown in Table 1 below.

    Table 1: Tariff item number examples

    Tariff item

    Label A

    3.1

    0301

    3.10

    0310

    10.5

    1005

    10.28

    1028

    10.19A

    1019A

    If you do not know which tariff item number applies, refer to the applicable excise rates or contact us.

    B: Refund code

    Provide the code that describes the reason you are applying for a refund at label B.

    Table 2: Refund codes

    Refund code

    Description

    Relevant excise tariff items

    BLAW

    By-law

    Used where duty was paid on goods and, after duty was paid, a departmental by-law has been made affecting the duty paid.

    All

    DIPS

    Diplomatic

    Used where goods are for the use of a diplomatic mission, consular post, government or international organisation, or subject to Status of Forces Agreement arrangements.

    All

    ERRO

    Error/misconception

    Used where excisable goods have been duty paid through manifest error of fact or patent misconception of the law.

    All

    MICO

    Alcohol – manufacturer

    Used where an eligible manufacturer who has undertaken manufacturing activities (ie brewing including brew on premises shops, fermentation and distillation) is entitled to a refund of excise duty paid on those alcoholic beverages.

    1.1, 1.2, 1.5, 1.6, 1.10, 1.11, 1.15, 1.16, 2, 3.1, 3.2, 3.10

    NOTW

    Value – excise duty

    Used where excisable goods, which have been duty paid but remain subject to our control, are not worth the amount of excise duty paid.

    All

    RETR

    Fuel – returned

    Used where fuel, on which duty was paid, is returned to a licensed excise manufacturer or warehouse.

    10 (all), 15 (all)

    ROTH

    Other

    Used where a specific refund circumstance is not defined above.

    All

    RTRN

    Tobacco – returned

    Used where tobacco products, on which excise duty was paid, are returned (or deemed to have been returned) to the manufacturer.

    5.1, 5.5

    STOR

    No longer excisable

    Used where goods, on which excise duty was paid, are no longer excisable by virtue of section 160A of the Excise Act 1901 (eg ships and aircraft stores).

    All

    UNFT

    Damaged or unfit

    Used where goods, on which excise duty was paid that are subject to our control, have either:

    • deteriorated or been damaged, pillaged, lost or destroyed
    • become unfit for human consumption.

     

    All

    VOLW

    Crude oil – volware adjustment

    Used where excise duty was paid on stabilised crude petroleum oil and, after duty was paid, a volware price determination has been amended affecting the duty paid.

    20.2, 20.5, 20.6, 20.7

    C: Date of refund circumstance

    Provide the date when the circumstance that led to this refund request happened, at label C.

    The date of refund circumstance is related to the refund codes.

    Table 3: Date of refund circumstance

    Refund code

    Description

    Date of refund circumstance

    BLAW

    By-law

    Date of the by-law or other relevant date listed in the by-law

    DIPS

    Diplomatic

    Date the goods are for sale or sold to a diplomatic mission, consular post, government or international organisation, or a person subject to Status of Forces Agreement arrangements

    ERRO

    Error/misconception

    Date the duty was paid

    MICO

    Alcohol – manufacturer

    Date the duty was paid

    NOTW

    Value – excise duty

    Date the duty was paid

    RETR

    Fuel – returned

    Date returned to manufacturer or warehouse

    ROTH

    Other

    See Table 4

    RTRN

    Tobacco – returned

    Date returned or deemed to be returned to manufacturer

    STOR

    No longer excisable

    Date the duty was paid

    UNFT

    Damaged or unfit

    Date the duty was paid

    VOLW

    Crude oil – volware adjustment

    Date the volware price determination has been amended

    Table 4: Date of refund circumstance for refund code ROTH – other

    Description

    Date of refund circumstance

    Goods withdraw by a request of a Minister due to public health

    Date goods are withdrawn and returned to manufacturer

    Stabilised crude on which duty has been paid

    Date exported or sold in domestic free market sales

    Stabilised crude on which duty paid is more than the correct amount due to an error in measurement or calculation

    Date the duty was paid

    Less than dutiable quantity of stabilised crude for a financial year

    Date the duty was paid

    Duty paid is more than the total duty payable for a financial year

    Date the duty was paid

    Negative amount of duty on stabilised crude in a financial year

    Date the duty was paid

    Duty paid on a recycled product that has been used for same purpose before being recycled

    Date the duty was paid

    D: Reason for refund claim

    Explain the reason for your refund claim at label D. Attach a separate sheet if necessary. Also attach copies of any documentation that will further support your refund claim.

    Attach a separate sheet if necessary.

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

    E: Bunker fuel

    Bunker fuel is fuel that is to be consumed by a vessel during an overseas voyage. It does not include fuel exported overseas which may be eligible for excise drawback.

    Bunker fuel should be treated in the same way as other ship's stores, such as tobacco or alcohol, consumed by crew or passengers during an overseas voyage.

    If your refund claim is for bunker fuel, provide the name of the vessel at label E.

    F: Quantity in dutiable units (other than blended fuels)

    The quantity in dutiable units is the amount or volume of product that you are claiming a refund for. 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 unity at label F.

    G: Rate

    Each excise tariff item listed in the tariff schedule has a rate of excise duty specified. If you do not know which rate of duty applies, refer to the applicable excise rates or contact us.

    Provide the rate of excise duty that applied to those goods on the date the duty was paid at label G. If you are claiming the alcohol manufacturer refund, leave this label blank.

    H: Excise amount

    This is the amount of excise duty you are claiming a refund 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).

    If you are claiming the alcohol manufacturer refund, provide the amount of the refund that you are claiming (ie 60% of the duty that you have paid) at label H.

    Section E: Total refund

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

    Provide the total refund amount. 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 periodic 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:

    Last modified: 18 Jul 2017QC 16996