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  • Excise refund or drawback

    This information will help you claim a:

    • refund of excise duty you have paid on goods
    • drawback of excise duty paid on goods that have since been exported.

    Goods entered for domestic consumption that you can claim a refund of excise duty on include goods:

    • returned to a licenced premises for destruction or further manufacture
    • where duty was paid by mistake
    • that became unfit for human consumption.

    For duty paid on goods that have now been exported, your claim for an excise drawback must be:

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

    To make a claim, you need to complete and lodge an Excise refund or drawback form.

    There are 12-month time limits for lodging most refund and drawback claims. You can contact us to ask about timeframes.

    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 label 7D on your next business activity statement (BAS).

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    Application form

    The Excise refund or drawback form is designed to be completed on a desktop or laptop computer (not on a mobile device such as a smartphone or tablet). You'll need to use Adobe ReaderExternal Link software to view the form.

    Because this is an electronic form, you can type your answers straight into the boxes provided.

    Some questions will only be displayed if we need you to answer them. If you want to see all of the questions before filling in the form, use the Print form with all questions button to print a copy.

    If you need help accessing this form, contact us on 1300 137 290.

    How to get the form

    Double clicking the form won't open it. The form will not load on a mobile device, tablet or within a browser.

    To complete the form, you must save it to your desktop computer or laptop (with the latest version of Adobe Acrobat installed).

    • To download, right click on the link below and select Save target as (or a similar option depending on your internet browser) to save it to your computer.
    • Excise refund or drawback form (NAT 4287 PDF 1.44MB)This link will download a file .
    • Open your saved form with Adobe Acrobat Reader DC and enable JavaScript if prompted before filling in the form.
    • Once you've completed your form, save it using the Save form button at the end of the form.

    Tip: Update your default app for pdf file types to Adobe Acrobat Reader DC to open all pdf files with Adobe Acrobat.

    Next steps

    Instructions for completing the application form

    These instructions will help you to complete the Excise refund or drawback form.

    Find out how to complete

    Applicant details

    It's not compulsory to provide the Australian business number (ABN) or tax file number (TFN) of the person or business applying for the refund or drawback. However, it will help us to process your application promptly.

    If the application is made on behalf of a trust, the applicant is the trustee. The ABN is the trustee's ABN, in its capacity as trustee for the trust.

    Find out how to complete

    Product details – excise refund

    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.

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    Label A: Tariff item

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

    Table 1: Tariff item number examples

    Tariff item

    Enter item at Label A as

    3.1

    0301

    3.10

    0310

    10.3

    1003

    10.30

    1030

    10.19A

    1019A

    If you don't know which tariff item number applies, refer to the applicable excise rates or contact us.

    Label 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 or 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 (as in 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 have duty paid that remain subject to our control, but not worth the amount of excise duty paid.

    All

    RETR

    Fuel – returned

    Used on fuel, where duty is paid, but 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 on tobacco products where excise duty is paid but returned (or deemed to have been returned) to the manufacturer.

    5.1, 5.5, 5.8

    STOR

    No longer excisable

    Used on goods, where excise duty is paid, but no longer excisable by virtue of section 160A of the Excise Act 1901 (as with ships and aircraft stores).

    All

    UNFT

    Damaged or unfit

    Used on goods, where excise duty is paid that remain subject to our control, but have either:

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

    All

    VOLW

    Crude oil – volware adjustment

    Used when excise duty is paid on stabilised crude petroleum oil where a subsequent volware price determination has been amended affecting the duty paid.

    20.2, 20.5, 20.6, 20.7

    Label 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 withdrawn by a request of a Minister due to public health

    Date goods are withdrawn and returned to manufacturer

    Stabilised crude where duty has been paid

    Date exported or sold in domestic free market sales

    Stabilised crude where 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

    Label D: Reason for refund claim

    Explain the reason for your refund claim at label D. Attach copies of any documentation that will further support your refund claim.

    We may ask you to provide additional evidence to support your claim.

    Label 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 and 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.

    Label 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.

    Label G: Rate

    Each excise tariff item listed in the tariff schedule has a rate of excise duty specified. If you don't 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.

    Label H: Excise amount

    This is the amount of excise duty you are claiming a refund for. The form will automatically provide this amount at label H by multiplying the quantity in dutiable units by the rate of excise duty (label F × label G = label H).

    If you are claiming the alcohol manufacturer refund, the amount of the refund will be 60% of the duty that you have paid.

    Find out how to complete

    Product details – excise drawback

    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.

    In this section

    See also

    Label A: Tariff item

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

    Table 5: Tariff item number examples

    Tariff item

    Enter item at Label A as

    3.1

    0301

    3.10

    0310

    10.3

    1003

    10.30

    1030

    10.19A

    1019A

    If you don't know which tariff item number applies, refer to the applicable excise rates or contact us.

    Label B: Acquisition date

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

    Label C: Export date

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

    Label D: Export declaration number

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

    Label E: Export destination

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

    Label 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.

    Label 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 of purchase at label G.

    Label H: Excise amount

    This is the amount of excise duty you are claiming a drawback for. The form will automatically provide this amount at label H by multiplying the quantity in dutiable units by the rate of excise duty (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 don't do this, the processing of your claim may be delayed.

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

    Find out how to complete

    Total refund or 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.

    Indicate your preferred method of payment, either by:

    • refunding the amount to you
    • applying 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.

    Find out how to complete

    Bank account details

    If you haven't previously received an excise payment from us, or your details have changed since your last claim, you need to provide your bank account details for your refund or drawback to be paid directly to you. It's faster and simpler to have it paid this way.

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

    Find out how to complete

    Declaration

    You, or a person who is your agent, must sign the declaration.

    If you lodge this application via Online services for business, your electronic credential (for example, your myGovID) will be accepted as your electronic signature. You will not need to sign the declaration on the application form.

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    Find out about

    Lodging your application

    Before you lodge your application form, make sure you have:

    • completed the application form in full
    • included copies of relevant invoices and bills of lading if claiming an excise drawback.

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    Lodge using Online services for business

    If you use Online services for business to lodge your application, it will be processed faster than if you lodge by post. Follow these steps to lodge:

    1. Save the completed application form as a PDF (portable document format) to your computer
    2. Log inExternal Link to Online services for business
    3. From the top menu select Communication then Secure Mail
    4. Create a New secure mail message
    5. Select View more topics
    6. Select Excise then Remission, refund and drawback enquiry from the Subject list
    7. Attach your application form and any additional documents
    8. Tick the declaration box, and select Send

    You'll receive a receipt number once you've lodged your application.

    For help with lodging your application through Online services for business, phone us on 13 28 66.

    Tracking the progress of your application

    You can track the progress of your application by going to Communication and then Your dealings.

    Lodge by mail

    You can also mail your completed application to:

    • Australian Taxation Office
      PO Box 3514
      ALBURY  NSW  2640

    Service standards

    You can expect a decision on your application within 28 days of us receiving all the necessary information.

    Incomplete information

    If your application is incomplete, we'll contact you for more information. If the information isn't provided within a reasonable period of time we may refuse your application. We'll ask you to reapply when you can provide the information we need.

    Last modified: 21 May 2021QC 16997