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  • Excise refund or drawback

    The information here will help you to 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 on which a refund of excise duty can be claimed 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 been subsequently exported, claims 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 time limits for claiming excise refunds and drawbacks. You should contact us if you require information 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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    Last modified: 10 Jan 2020QC 16997