You need to apply to:
- the Department of Home Affairs for refunds and drawbacks of customs duty paid on EEGs
- us for remissions (waivers) of customs duty when EEGs won't be delivered into the Australian domestic market.
When you can claim
You can claim a refund of some or all the customs duty you've paid on EEGs in certain situations. For example, you can claim if you can prove that EEGs were damaged while they were under customs control before delivery into the Australian domestic market.
You may be able to claim a drawback of customs duty you've paid on EEGs if they have been:
- exported unused since importation
- treated, processed or incorporated in other goods that are exported.
You can only claim either a refund or a drawback on the same goods – not both.
Refunds and drawbacks are not payable on fuel if an entitlement to a fuel tax credit exists.
How to claim
The Department of Home Affairs administers refunds and drawbacks of customs duty paid on EEGs. Lodge your claim with the Department of Home Affairs either:
- electronically through the Home Affairs Integrated Cargo System (ICS)External Link
- by visiting their website Duty drawback schemeExternal Link information and form.
You can claim a remission or waiver of the customs duty liability for EEGs subject to customs control that won't be delivered into the Australian domestic market – for example, if the goods:
- have been, or will be, destroyed
- are no longer fit for human consumption.
You can apply to us for a remission of duty on goods still subject to customs control that have:
- been damaged
- been destroyed.
Approval for remission will allow the goods to be written out of the stock records and will acquit the duty liability. After the remission application is approved, you must destroy these goods.How to claim a refund, drawback or remission (waiver) of customs duty on excise equivalent goods (EEGs).