• Excise remission

    These instructions will help you complete the Excise remission (NAT 4289) application.

    Get it done

    You can download the application form in Portable Document Format (PDF) – Excise remission (NAT 4289, PDF, 234KB).

    End of get it done

    When to use this application

    You should complete this application if you are entitled to a remission of excise duty.

    This is generally granted when we are satisfied that goods on which excise duty has not been paid will not be delivered for home consumption (that is into the Australian domestic market) because while subject to ATO control they:

    • deteriorated, were damaged, pillaged, lost, destroyed or became unfit for human consumption, or
    • are not worth the amount of excise duty payable upon them.

    Excisable goods sold for the personal use of diplomats or consuls, their staff and family may also be eligible for a remission of excise duty.

    Attention

    From 1 July 2013, a full automatic remission of excise duty applies to liquefied petroleum gas (LPG) or liquefied natural gas (LNG) that is used or supplied for non-transport use only. You do not need to complete an excise remission application for LPG and LNG if a full automatic remission applies.

    For more information about the full automatic remission for LPG or LNG, refer to Taxation of alternative fuels or contact us.

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    Excise remission instructions

    These instructions will help you complete the Excise remission (NAT 4289) 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

    Question 1

    Your Australian business number (ABN) is a single identifier you use to register for various taxes and concessions. If you do not have an ABN, you would have been provided with an excise identification number when you registered for excise.

    Provide either your ABN or excise identification number in the space provided.

    Question 2

    This is a number that is linked to your ABN or excise identification number and is used to identify your excise account with us.

    Question 3

    Provide the legal name or trading name of the individual or business applying for the excise remission.

    Question 4

    If you want to have a reference for your own records, you can provide this here.

    Question 5

    Complete this question if you use an agent, otherwise leave it blank.

    Section B: Product details

    You can enter excisable goods of different types on the one remission application. For example, beer, spirits, tobacco and fuel can be entered on the same application.

    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 remission for.

    A: Tariff item

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

    Tariff item

    Label A

    3.1

    0301

    3.10

    0310

    10.5

    1005

    10.28

    1028

    10.19A

    1019A

    Find out more

    If you do not know which tariff item number applies, refer to the Excise Tariff Working PagesExternal Link or contact us.

    End of find out more

    B: Remission code

    Provide the code that describes the reason for your remission claim at label B. The valid remission codes are:

    Remission code

    Description

    NOTW

    Used when goods which remain subject to our control have not been duty paid, and are not worth the amount of excise duty payable.

    UNFT

    Used when goods on which excise duty has not been paid have:

    deteriorated or been damaged, pillaged, lost or destroyed

    become unfit for human consumption, while subject to our control.

    DIPS

    Used when goods are for the personal use of a diplomat or any member of their family or staff.

    CONP

    Used when goods are for the personal use of a consul or any member of their family or staff.

    Attention

    If the goods are being destroyed, you need to specify when and where this will occur and provide an address if this is not done at your premises.

    End of attention

    C: Quantity in dutiable units

    The quantity in dutiable units is the amount or volume of product that you are claiming a remission for. This is known as the dutiable quantity.

    This field 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 at label C.

    D: Additional information

    Provide a description of the remission circumstance (for example, stale tobacco) and any additional information that will support your claim for a remission at label D.

    Attach a separate sheet if necessary.

    During processing, you may be requested to provide additional evidence to support your claim. Also we may require the destruction of goods to be supervised and we will notify you if this is the case.

    Section C: Total product lines

    Provide the number of product lines completed and the total number of pages submitted. This helps us process your claim by enabling us to check that all pages and lines are accounted for.

    Section D: 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.

    Find out more

    Primary contacts and authorised contacts.

    End of find out more

    Service standards

    When you lodge your application, you can expect a decision within 28 days of us receiving all the necessary information.

    Attention

    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.

    End of attention

    Lodging your application

    Keep a copy of your completed application for your records and send the original with all the necessary attachments to us by:

    • the Business Portal
    • fax to 1300 130 916
    • mail to

    Australian Taxation Office
    PO Box 3514
    ALBURY  NSW  2640

    If you are a Business Portal user, you can lodge your application via the Business Portal. You will receive an instant receipt and your application will be actioned faster than if lodged via post.

    To lodge via the Business Portal, firstly save your completed application form as a separate document on your own system. After you log into the Business Portal, create a New message and select Remission, refund and drawback enquiry from the Excise subject list. Add your application form, and any documents we have asked for, as attachments.

    Find out more

    Business Portal HelpExternal Link.

    End of find out more

    More information

    If you require assistance, contact us.

    Last modified: 13 Feb 2015QC 16995