Excise refund or drawback

How to complete the excise refund or drawback form.

On this page

When to use this form
The application form
Lodging your application
Service standards
Contact us

When to use this form

Use this form if you are entitled to claim either 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 an excise refund for include goods:

returned to licensed premises for destruction or further manufacture
where duty was paid by mistake
that became unfit for human consumption before they were entered into the Australian domestic market.

A refund or drawback cannot be claimed if the alcohol remission scheme has been applied to the goods.

There is a 12 month limit for lodging most refund claims and a drawback claim must be lodged within 12 months from the date of export.

For duty paid on goods that have been exported, your claim for an excise drawback must be at least $50.00.

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).

The 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 the questions before filling in the form, use the Print form with all questions button to print a copy.

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) by following these steps:

To download, right click on Excise refund or drawback form (NAT 4287 PDF 1.42MB)This link will download a file.
Select Save target as (or a similar option depending on your internet browser) to save it to your computer.
To open your saved form, right click on the PDF file in the folder it was saved in, select Open with then select Adobe Acrobat Reader DC.
Enable JavaScript if prompted before filling in the form. If JavaScript is not enabled, additional questions will not be populated and the application will be incomplete.
Once you've completed your form, save it using the Save form button at the end of the form.

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

Instructions for completing the application form

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

Applicant details

Provide the legal name of the person or business applying for the refund or drawback. Do not provide a business name if it's different to the legal name. A business name is a name registered with the Australian Securities and Investments Commission.

It's not compulsory to provide your Australian business number (ABN) or tax file number (TFN), however it will help us process your application promptly.

If you operate your business as a trust, enter the ABN of the trustee in its capacity as trustee for the trust.

Your client account number is linked to your ABN and is used to identify your excise account with us.

For a drawback claim, go to Product details - excise drawback.

Product details – excise refund

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

Tariff item and duty rate

Excisable goods are classified with tariff item or subitem numbers in The Schedule to the Excise Tariff Act 1921 (the Schedule). Each tariff item has a number allocated to it. You need to complete a separate line for each tariff item number.

Provide the tariff item number for each excisable good, as shown in the following examples.

Tariff items
Tariff item in Schedule	Enter tariff item as
3.1	0301
3.10	0310
10.3	1003
10.30	1030
10.19A	1019A

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

You need to provide the rate of excise duty that applied to those goods on the date of refund circumstance.

The excise duty rate for beer is determined by the strength of the product and the size and type of the container.

For blended fuels the excise duty rate is the amount of duty worked out under section 6G of the Excise Tariff Act 1921.

If you don't know which tariff item number or duty rate applies, refer to the Excise duty rates for alcohol or Excise duty rates for fuel and petroleum products.

Quantity in dutiable units

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 field also includes the measurement unit you are using to report the volume (or mass). Most excise tariff items listed in the 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:

litres of alcohol
kilograms of compressed natural gas
litres of fuel (other than blended fuels).

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

The alcohol strength for all alcoholic beverages is calculated on the labelled strength or actual strength of the product, whichever is higher.

Reporting dutiable quantity for:

alcohol - truncate to one decimal place
fuels - to the nearest litre or kilogram
crude and condensate - round kilolitres to one decimal place.

Provide the quantity in dutiable units and select the unit type.

Quantity for blended fuels including biofuel blends

Blended fuels are products listed under tariff item numbers 10.7, 10.12 and 10.30.

The dutiable quantity for blended fuels is the total quantity of the blend in litres, regardless of whether duty has been paid.

Excise amount

This is the amount of excise duty you are claiming a refund for. The form will automatically calculate this amount by multiplying the quantity in dutiable units by the rate of excise duty.

If you are claiming the alcohol manufacturer refund on excise duty paid on or after 1 July 2021 for goods entered into the Australian domestic market (for home consumption) between 1 June 2021 and 30 June 2021 inclusive, the excise amount will be 60% of the excise duty paid up to a maximum of $8,333.

Claim code

Select the code that describes the reason you are applying for a refund. The valid claim codes are as shown in the following table.

Claim 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. Only for goods entered between 1 June 2021 and 30 June 2021 and the duty paid on or after 1 July 2021.	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.	All
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. Used on goods, where excise duty is paid and returned to the manufacturer for destruction or further manufacture.	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

Reason for refund

Provide the reason for your refund claim. Attach copies of any documentation that will further support your refund claim.

Are you claiming a refund in relation to 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 alcohol consumed by crew or passengers during an overseas voyage.

If your refund claim is for bunker fuel, select Yes and provide the name of the vessel.

Date duty paid

Provide the date when the circumstance that led to this refund request happened.

The date of refund circumstance is related to the refund codes, as shown in the following table.

Date of refund circumstance codes
Claim 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 the refund code ROTH table
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

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

The form will automatically calculate the total refund or drawback amount for all lines that you have completed in the product details section.

Product details – excise drawback

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

Tariff item and duty rate

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

Tariff items
Tariff item in Schedule	Enter tariff item as
3.1	0301
3.10	0310
10.3	1003
10.30	1030
10.19A	1019A

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

You need to provide the excise duty rate that applied to those goods on the date of purchase.

The excise duty rate for beer is determined by the strength of the product and the size and type of the container.

For blended fuels the rate of duty is the amount of duty worked out under section 6G of the Excise Tariff Act 1921.

If you don't know which tariff item number or duty rate applies, refer to the Excise duty rates for alcohol or Excise duty rates for fuel and petroleum products.

Quantity in dutiable units

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

The following are examples of dutiable units:

litres of alcohol
kilograms of compressed natural gas
litres of fuel (other than blended fuels).

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

The alcohol strength for all alcoholic beverages is calculated on the labelled strength or actual strength of the product, whichever is higher.

Reporting dutiable quantity for:

alcohol - truncate to one decimal place
fuels - to the nearest litre or kilogram
crude and condensate - round kilolitres to one decimal place.

Provide the quantity in dutiable units and select the unit type.

Quantity for blended fuels including biofuel blends

Blended fuels are products listed under tariff item numbers 10.7, 10.12 and 10.30.

The dutiable quantity for blended fuels is the total quantity of the blend in litres, regardless of whether duty has been paid.

Excise amount

This is the amount of excise duty you are claiming a drawback for. The form will automatically calculate this amount by multiplying the quantity in dutiable units by the rate of excise duty.

Export details

You will need to provide the export declaration number and the destination where the duty paid goods were exported to in your application, as well as the:

date the duty paid goods were acquired
date the duty paid goods were exported

You must attach evidence that excise duty has been paid and that the goods have been exported. Provide a copy of:

the export declaration
bills of lading, and
relevant invoices that demonstrate excise duty has been paid for each product line.

Total refund or drawback

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

You may be required to provide additional information to support your claim.

Any refund or drawback amount may be offset against other tax debts or some Australian Government debts.

Declaration

You, or a person who is authorised to act on your behalf, must complete the declaration. If the applicant is an entity, the declaration can only be completed by a primary contact or an authorised contact.

If you lodge this application via Online services for business, your electronic credential will be accepted as your electronic signature.

Lodging your application

Before you lodge your application, make sure you have completed all the relevant sections.

Keep a copy of your completed application for your records and lodge the original including any attachments through:

secure mail in Online services for business
practice mail in Online services for agents
mail to

Australian Taxation Office
PO Box 3514
ALBURY NSW 2640

Lodge through Online services for business

If you use Online services for business to lodge your application, it is more secure and will be processed faster than if you lodge by mail.

Follow these steps to lodge through secure mail in Online services for business.

Fill in the application form
Save the completed form as a PDF to your computer
Log in to Online services for business
Select Communication, then Secure Mail
Create a New message
Select View more topics from the Topic list
Select Excise from the Other topics list
Select Remission, refund and drawback enquiry from the Subject list
Attach the application form. For a drawback also attach export declarations, bills of lading and relevant invoices
Provide your contact details and complete the declaration
Select Send.

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

Tracking the progress of your application

You can track the progress of your application in Online services for business.

Select Your dealings from the Communication menu.

Lodge through Online services for agents

Follow these steps to lodge through practice mail in Online services for agents:

Select Communication, then Practice mail
Create a New message
Select View more topics from the Topic list
Select Excise from the Other topics list
Select the relevant product type enquiry from the Subject list
Select I am enquiring on behalf of client from the Enquiry type
Search for and select your client
Attach the application form. For a drawback also attach export declarations, bills of lading and relevant invoices
Provide your contact details and complete the declaration
Select send.

You will receive a receipt number once the message has successfully been sent.

Service standards

You can expect a decision on your application 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, we'll ask you to reapply when you can provide the information we need.

Contact us

If you need more information, you can contact us or visit:

Last modified: 19 Dec 2022QC 16997