Excise remission

How to complete the excise remission 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 a remission of excise duty and, if applicable, seek permission to destroy excisable goods.

Remission of excise is granted when we are satisfied those goods, which excise duty has not been paid will not be delivered for 'home consumption' (into the Australian domestic market). This may occur because the goods:

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

Destroying goods that are subject to our control without permission is an offence under the Excise Act 1901.

Once remission has been granted, the duty on the excisable goods will be waived and if applicable, the goods can be destroyed. You need to keep detailed records of the goods you destroy.

You do not need to complete this form, if:

• the goods have been completely lost or destroyed and an automatic remission applies. You need to update your records and retain supporting evidence
• you manufacture beer that is damaged or not fit for human consumption, and:
  • you destroy less than (or equal to) 125 litres of alcohol (LALs) in a quarterly period
  • the goods are under our control
  • you have not paid excise duty on them as you would be entitled to an automatic remission.
   
• you wish to access the Excise remission scheme for manufacturers of alcoholic beverages, if eligble, the remission applies to an original or amended excise return
• you used or supplied liquefied petroleum gas (LPG) or liquefied natural gas (LNG) for non-transport use only. From 1 July 2013, an automatic remission of excise duty applies to LPG or LNG
• you sell excisable goods for the personal use of diplomats or consular posts, their staff and family, if they are eligible for an automatic remission of excise duty and hold a periodic settlement permission

The application form

The Excise remission 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 remission (NAT 4289, PDF, 1.41MB)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 remission form.

Applicant details

Provide the legal name of the person or business applying for the remission. 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), 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.

Product details

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

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.

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

You need to provide the relevant rate of excise duty for your goods on the date the remission circumstance occurred.

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 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 (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 to calculate the dutiable quantity of beer products:

Total litres of beer x (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.

Remission value

This is the amount of excise duty you are claiming for a remission. The form will automatically calculate the remission value based on the quantity of dutiable units and the rate of excise duty.

Claim code

Select the code that describes the reason for your remission claim. The valid claim codes are as shown in the following table.

Describe the reason for destruction

Provide the reason why the goods need to be destroyed. Attach copies of any documentation that support your remission claim.

Destruction method

Provide details of the method that will be used to destroy the goods.

We may require the destruction of goods to be supervised and we will notify you if this is the case.

Remission summary

The total remission summary is the total remission value of all goods entered at Product details.

Premises details

Provide the establishment ID, name and street address of the establishment where the goods are currently stored.

Destruction of goods

Provide details of when and where the destruction will occur.

Select Yes if the goods will be destroyed at the premises where the goods are currently stored and provide the period when you intend to destroy the goods.

Select No if the goods will be destroyed at a destruction facility and provide details of the destruction facility, including the:

• establishment ID if the facility holds an excise licence
• name of the facility
• site address of the facility.

Provide the period when you intend to move the goods for destruction to the destruction facility.

You may need to supply evidence that the destruction facility will accept the goods for destruction.

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.

1. Fill in the application form
2. Save the completed form as a PDF to your computer
3. Log into Online services for business
4. Select Communication, then Secure Mail
5. Create a New message
6. Select View more topics from the Topic list
7. Select Excise from the Other topics list
8. Select Remission, refund and drawback enquiry from the Subject list
9. Attach the application form and any attachments
10. Provide your contact details and complete the declaration
11. Select send.

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

Tracking your application progress

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:

1. Select Communication, then Practice mail
2. Create a New message
3. Select View more topics from the Topic list
4. Select Excise from the Other topics list
5. Select the relevant product type enquiry from the Subject list
6. Select I am enquiring on behalf of client from the Enquiry type
7. Search for and select your client
8. Attach the application form and any attachments
9. Provide your contact details and complete the declaration
10. 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 Contact us or visit Excise remissions for excisable alcohol.