Claim a refund
You can claim a refund of excise duty you've paid on goods delivered into the Australian domestic market in certain situations. Examples include duty paid goods:
- returned to licensed premises for further manufacture or premises authorised by the manufacturer for destruction
- where the duty was paid by mistake
- that became unfit for human consumption before they were entered into the Australian domestic market.
A refund cannot be claimed if the Remission scheme for alcohol manufacturers (Remission scheme) has been applied to the goods.
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. You need to include it in your tax return.
To claim a refund, refer to Excise refund or drawback.
If your application is approved, we will issue a refund into your nominated bank account.
You must keep detailed records to substantiate your claims and help you meet your tax obligations. This is a legal requirement.
Excise refund scheme for alcohol manufacturers
From 1 July 2021, the Refund scheme was replaced by the Excise remission scheme for manufacturers of alcoholic beverages (Remission scheme).
For more information, see Excise guidelines for the alcohol industry chapter 7 – Remissions, Refunds, Drawbacks & Exemptions.
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 from the day after the goods are exported and must be at least $50.
A drawback cannot be claimed if the Remission scheme for alcohol manufacturers (Remission scheme) has been applied to the goods.
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, refer to Excise refund or drawback. If your application is approved, we will issue a refund into your nominated bank account.
You must keep detailed records as an excise licence holder to substantiate your claims and help you meet your tax obligations. This is a legal requirement.
Claim a remission
For excisable goods that cannot be delivered into the Australian domestic market, you may be able to apply for an excise remission.
There are some circumstances when you can supply excisable alcohol under an automatic remission.
More information
For more information, see Excise guidelines for the alcohol industry section 7 – Remissions, Refunds, Drawbacks & Exemptions.
How to claim a refund, drawback or remission on excisable alcohol.