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  • 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 about excise and EEG's if you wish to ask about timeframes.

    You may also claim a refund of excise duty you have paid on beer, spirits or other excisable beverages (such as non-traditional cider) that you have manufactured.

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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: 19 Jul 2017QC 21393