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  • Excise remission

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

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    When to use this application

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

    Remission of excise 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). This may occur because, while subject to ATO control, the goods:

    • 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.

    If you manufacture beer, and want to destroy less than (or equal to) 125 litres of pure alcohol in a quarterly period, you may be entitled to a full automatic remission. This means you do not have to complete an excise remission application (see Remissions).

    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 Gaseous fuels or contact us about excise and EEGs.

    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. Make sure you:

    • 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.


    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

    List of tariff items

    Tariff item

    Label A











    See also

    If you do not know which tariff number applies, refer to:

    B: Remission code

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

    List of Remission codes

    Remission code



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


    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.



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


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

    You need to specify when and where destruction will occur. If this is not being done at your premises, you need to provide us with an address.

    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 to calculate 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 Online services for business your myGovID will be accepted as your electronic signature. You will not need to sign the declaration on the application form.

    See also

    Service standards

    When you lodge your application, you can expect a decision 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 of time, you must reapply.

    For details about the personal information we collect from you, see Privacy notice – Excise remission

    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:

    • Online services for business
    • mail to

    Australian Taxation Office
    PO Box 3514
    ALBURY  NSW  2640

    If you lodge your application via Online services for business you will receive an instant receipt and your application will be actioned faster than if lodged via post.

    To lodge via Online services for business, save your completed application form as a separate document on your own computer. Then log in to Online services for business, and select

    • Communication
    • Secure mail
    • New
    • View more topics
    • Excise
    • Remission, refund and drawback enquiry

    Complete the required fields and attach your application form, along with any other documents we have asked for then complete the declaration then Send.

    Next steps

    Last modified: 28 Apr 2021QC 16995