Claiming excise refunds, drawbacks and remissions

You may be entitled to claim a refund or drawback of excise duty already paid or remission (waiver) of a liability for duty.

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You can claim a refund of excise duty you've paid on goods delivered for domestic consumption under certain circumstances – for example:

  • duty-paid goods are returned to a licensed premises for destruction or further manufacture – from 1 April 2015 this applies to all alcohol products, as well as fuel and tobacco
  • duty was paid by mistake
  • goods become unfit for human consumption.

There are 12-month time limits for lodging some refund claims, including when duty has been paid in error. Contact us if you wish to ask about timeframes.

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You can claim a drawback of the excise duty you've paid (either directly or in the purchase price) on goods that are subsequently exported.

A drawback claim must be lodged within 12 months of the date the goods were exported.

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You can claim a remission or waiver of an existing excise liability that has not been paid if the goods can’t be delivered into the Australian domestic market – for example:

  • if the goods become unfit for human consumption
  • are damaged, lost or destroyed while under our control. This might happen if, for example, a pallet of bottled beer is dropped inside the brewery's bond store, damaging the contents. The brewery needs to apply for a remission of duty on the damaged goods and after receiving approval then destroys the goods, keeping a record of the destruction.

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Remissions for transport LPG and LNG

A full automatic remission of excise duty applies to liquefied petroleum gas (LPG) and liquefied natural gas (LNG) that is supplied for non-transport use only. You don’t need to complete a remission application for LPG and LNG if a full automatic remission applies.

You can't apply a remission to LPG or LNG when:

  • you supply LPG or LNG for mixed-use (both transport and non-transport) and the LPG is delivered into one tank
  • at the time of supply the end use of the LPG or LNG is unknown.
Last modified: 04 Jan 2016QC 21393