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  • Excise refunds and drawbacks for excisable alcohol

    Depending on your situation, you may be able to claim a refund or drawback of excise duty you've already paid.

    On this page:

    Find out about:

    Claim a refund

    You can claim a refund of excise duty you've paid on goods delivered for domestic consumption in certain situations. Examples include if:

    • you return duty-paid goods to an excise-licensed premises for destruction or further manufacture
    • duty was paid by mistake
    • goods became unfit for human consumption while they were still underbond
    • goods are duty paid but remain in the excise-licensed premises and then become unfit for human consumption
    • you were entitled to an automatic remission under the Excise remission scheme for manufacturers of alcoholic beverages (Remission scheme) but paid the excise duty.

    There are 12-month time limits for lodging most refund claims, including when duty has been paid in error. You can contact us to ask about timeframes.

    Excise refund scheme for alcohol manufacturers

    You may also be eligible to 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. This is known as the Excise refund scheme for alcohol manufacturers, or the Refund scheme.

    Note: From 1 July 2021, the Refund scheme will be replaced by the Excise remission scheme for manufacturers of alcoholic beverages (Remission scheme).

    You still have 12 months, from the day after the duty was paid, to claim a refund under the Refund Scheme for applicable excise duty paid on or before 30 June 2021.

    Apply for a refund

    Any refund you receive is assessable income for income tax purposes, so you need to include it in your tax return.

    To claim a refund, you need to apply to us using an Excise refund or drawback form.

    We will advise you about the outcome of your application. If your application is approved, we will issue a refund into your nominated bank account.

    You must keep detailed records to substantiate your claims.

    Next step:

    Claim a drawback

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

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

    Any drawback you receive is assessable income for income tax purposes, so you need to include it in your tax return.

    To claim a drawback, you need to apply to us using an Excise refund or drawback form. We will advise you about the outcome of your application. If your application is approved, we will issue a refund into your nominated bank account.

    You must keep detailed records to substantiate your claims.

    Next step:

    For excisable goods that cannot be delivered into the Australian domestic market, you may be able to claim an excise remission (that is a waiver of the excise duty payable).

    Find out about:

    See also:

    Last modified: 11 Jun 2021QC 63606