Excise refunds and drawbacks for excisable fuel and petroleum products
Depending on your situation, you may be able to claim a refund or drawback of excise duty you've already paid.
On this page:
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 a licensed premises for destruction or further manufacture
- duty was paid by mistake.
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.
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:
Find out about:
See also:
In certain situations, businesses may be able to claim a refund or drawback of excise duty already paid.