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 can't be claimed if the Remission scheme for alcohol manufacturers (Remission scheme) has been applied to the goods.
The time limits for lodging refund claims are generally:
- 12 months after the day excise duty was paid, when paid on or before 30 June 2024
- 4 years after the day excise duty was paid, when paid on or after 1 July 2024.
You can contact us to confirm timeframes if you're unsure.
Find out more on how to claim an Excise refund or drawback – remember you must keep detailed records to substantiate your claims.
If your application is approved, we will issue a refund into your nominated bank account. Any refund you receive is assessable income for income tax purposes, so you will need to include it in your tax return.
For more information, see the section 7 of the Excise guidelines for the alcohol industry.
Excise refund scheme for alcohol manufacturers
From 1 July 2021, the Refund scheme was replaced by the Remission scheme.
For more information, see the section 7 of the Excise guidelines for the alcohol industry.
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 can't be claimed if the Remission scheme for alcohol manufacturers has been applied to the goods.
Find out more on how to claim an Excise refund or drawback – remember you must keep detailed records to substantiate your claims.
If your application is approved, we will issue a refund into your nominated bank account. Any drawback you receive is assessable income for income tax purposes, so you need to include it in your tax return.
For more information, see the section 7 of the Excise guidelines for the alcohol industry.
Claim a remission
You may be able to apply for a remission (waiver) of the excise duty you would have had to pay on your goods if:
- your goods can't be delivered into the Australian domestic market, or
- you meet another remission circumstance.
This means you won't have to pay any excise duty for these goods. Find out more about excise remissions for excisable alcohol.
For more information, see the section 7 of the Excise guidelines for the alcohol industry.