Division 3 - Conditions relating to drawback  


Drawback of excise duty is not payable on the exportation of goods unless the conditions set out in the following table are met.

Conditions relating to drawback of excise duty
Item Condition
1 Before exportation:
  (a) the owner of the goods gives to the CEO a notice, in the approved form, of the owner ' s intention to claim drawback on the exportation; and
  (b) the goods are available at all reasonable times for examination by an officer.
2 Records are available at all reasonable times for examination by an officer, that show:
  (a) that excise duty has been paid on the goods; and
  (b) relevant details of the receipt, use and disposal of the goods by the owner.
3 A claim for drawback of excise duty paid on the goods:
  (a) is in the approved form; and
  (b) is given by the owner of the goods to the CEO after the exportation but no later than 12 months after the day on which the goods are exported.
4 The claim for drawback sets out:
  (a) the amount of the claim; and
  (b) a statement that, to the best of the knowledge, information and belief of the owner of the goods, the goods have not been, and are not intended to be, re-landed in Australia; and
  (c) such other information as the approved form requires.
5 The amount of the drawback:
  (a) is at least $50; or
  (b) meets the following requirements:
    (i) the amount is claimed at the same time, and in the same approved form, as another claim or claims made by the owner of the goods for drawback on the exportation of other goods;
    (ii) together the claims result in an aggregate amount of drawback of at least $50.

The CEO may:

(a) in writing, exempt the owner of the goods from the application of item 1 of the table in subsection (1); or

(b) approve payment of drawback in relation to the goods mentioned in item 1 of the table in subsection (1) even though a notice of intention was not given to the CEO as required by that item.

For item 3 of the table in subsection (1), the amount of the claim must not exceed the amount of excise duty paid on the goods.


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