What is an automatic remission
An automatic remission is an excise remission that does not require you to submit an application.
If you hold an excise manufacturer licence, periodic settlement permission, or excise storage licence, there are limited situations where you can supply excisable alcohol products, duty unpaid, to certain purchasers where an automatic remission applies. The goods you supply will be excise duty unpaid as you get an automatic remission of the excise duty.
Make sure you understand when you can supply excisable goods to which an automatic remission has been applied, who you can supply them to, and the associated restrictions and requirements.
If you supply alcohol under an automatic remission you need to keep the specific records as an excise licence holder.
Who you can supply excise duty unpaid goods to
You can supply excise duty unpaid goods to the following purchasers:
- the Governor-General or any member of the Governor-General’s family, if the goods are for official use
- state governors or any member of a state governor’s family, if the goods are for official use
- certain international organisations specified in the law, or officials of those organisations, if the goods are not for the purposes of trade
- the government of another country under an agreement between that government and the Australian Government, if the goods are for official use and not for the purposes of trade
- people covered by a Status of Forces Agreement, if the goods are for official use
- the personnel of sea-going vessels of the Royal Australian Navy (RAN) or Australian Military Forces (AMF), subject to certain restrictions
- official use by diplomatic missions and consular posts, and personal use of certain people working for those organisations.
For more information about automatic remissions, see Excise guidelines for the alcohol industry section 7 – Remissions, Refunds, Drawbacks & Exemptions.
Restrictions for supplies to the RAN and AMF
The following restrictions apply to excisable goods supplied to the RAN and AMF on the basis that they are eligible for an automatic remission of excise duty.
The goods you supply must be for consumption by the personnel of sea-going vessels when:
- the vessels are in full commission
- the products are consumed on the vessels.
You can only supply:
- beer
- brandy
- whisky
- rum
- gin
- liqueurs.
Official stationery and form
If you supply goods excise duty unpaid in the situations described above, you're entitled to an automatic remission of excise duty on those goods.
However, you must also ensure that the end user is entitled to receive the goods excise duty unpaid under an automatic remission. You can do this by ensuring you follow the requirements outlined below for:
Official stationery
Each order you receive must be on official stationery.
This includes the Governor-General, state governors, certain international organisations, the government of a country other than Australia, and those covered by a Status of Forces Agreement. Orders must include confirmation that the goods are for official use.
Orders from diplomatic missions and consular posts must indicate whether the goods are for official or personal use.
Department of Defence form
Orders you receive from the RAN or AMF must be on the Department of Defence form SP113.
You don't need approval from us before you release goods subject to automatic remission. You therefore don't have to:
- enter these goods on an excise return
- apply for an excise remission .