Duty-free operator return

When to use this form

Use this form if you operate a duty free shop that is:

• not at an airport, to report stocktake shortages or surpluses of excisable alcohol goods and missed and found dockets
  • Return type: Off-airport
• at an airport to report stocktake shortages or surpluses of excisable alcohol goods
  • Return type: On-airport
• and you also hold a licence to store excisable alcohol goods at a site that is not a duty free shop, to report any shortages or surpluses of stock at your storage site.

If your duty free shop is off-airport you need to lodge a return every month, per establishment, within 21 working days after the end of each month, even if you have nothing to report.

Duty free shops on-airport or related licensed warehouses can report stocktake and shortages for multiple establishments throughout the year.

If you're unsure whether you need to pay excise or customs duty on alcohol goods you have in stock, check the permission you used to move the alcohol goods to your duty free shop for details.

Make sure you keep records, including any information you receive from Duty Free Security Company Limited.

The return form

The Duty-free operator return form is designed to be completed on a desktop or laptop computer (not on a mobile device such as a smartphone or tablet). You'll need to use Adobe ReaderExternal Link software to view the form.

Because this is an electronic form, you can type your answers straight into the boxes provided.

Some questions will only be displayed if we need you to answer them. If you want to see all the questions before filling in the form, select the Print form with all questions button to print a copy.

How to get the form

Double-clicking the form won't open it. The form will not load on a mobile device, tablet or within a browser.

To complete the form, you must save it to your desktop computer or laptop (with the latest version of Adobe Acrobat installed) by following these steps:

• To download, right click on Duty-free operator return (NAT 10405, PDF 1.4MB)This link will download a file.
• Select Save target as (or a similar option depending on your internet browser) to save it to your computer.
• To open your saved form, right click on the PDF file in the folder it was saved in, select Open with then select Adobe Acrobat Reader DC.
• Enable Protected View and JavaScript if prompted before filling in the form. If they are not enabled, additional questions will not be displayed and the form will be incomplete.
• Once it's complete, save it using the Save form button at the end of the form.

Note: Update your default app for PDF file types to Adobe Acrobat Reader DC to open all PDF files with Adobe Acrobat.

Help completing the form

Follow these instructions to help you complete the Duty-free operator return form.

Your details

Provide the legal name of the person or business liable to pay excise duty. Do not provide a business name if it's different to the legal name. A business name is a name registered with the Australian Securities & Investments Commission.

It's not compulsory to provide your Australian business number (ABN), however it will help us process your return promptly.

If you operate your business as a trust, enter the ABN of the trustee in its capacity as trustee for the trust.

Your client account number is linked to your ABN and is used to identify your excise account with us.

Return type

Select whether the duty-free operator return is for an:

• Off-airport return
  • provide the period of return, establishment ID, street address and name of your duty free shop
  • you need to lodge a return for each establishment.
• On-airport return
  • provide the financial year, establishment ID, street address and name of your duty free shop
  • you can add multiple establishments.

Return details

You need to report shortages, surpluses, missed or found dockets for the following.

Alcohol goods produced or manufactured in Australia

You need to report shortages, surpluses, missed or found dockets for alcohol goods that are produced or manufactured in Australia and are subject to excise.

Imported alcohol goods

You need to report shortages, surpluses, missed or found dockets for imported alcohol goods that have undergone a process of manufacture or production in Australia. For example, high strength imported whisky that has been reduced by adding water (in Australia) before it is bottled, constitutes manufacture or production for excise purposes. Vodka imported in bulk and repackaged in Australia, does not constitute manufacture for excise purposes.

You don’t need to report other imported alcohol goods (excluding wine, which is generally subject to wine equalisation tax [WET]). These goods are subject to customs duty and are listed at Chapter 22 of Schedule 3External Link of the Customs Tariff Act 1995.

Has a stocktake been conducted?

If you have done a stocktake, report the results of your stocktake on Attachment 1 on the return or provide your own documentation.

If you provide your own report, you need to include the following details about any short or surplus stock:

• product brand name
• package type (for example, bottles)
• package size of the product (for example, 1 litre)
• quantity of packages
• stock type (for example, short or surplus).

Note: If you have surplus stock after reconciliation of your stock records, it must be taken back into to your stock records.

Are there any stock shortages to report?

If you have stock shortages from your stocktake, complete Attachment 2 on the return or provide your own documentation to report the shortages.

You can offset any stock surpluses against your stock shortages on a dollar duty basis. To work out the excise shortfall or surplus, use the excise duty rate that is current at the date of your calculation.

Note: Excise duty cannot be offset against GST or customs duty.

If you provide your own report for stock shortages and any surpluses for offsetting, you need to include:

• product brand name
• product type (for example, rum or brandy)
• product quantity short or surplus in litres
• excisable quantity short or surplus in litres of alcohol (LALs)
• excise duty on the quantity short or surplus.

Are there any missed or found dockets to report?

Off-airport duty free shops need to complete Attachment 3 on the return or provide your own report for any:

• missed dockets
• dockets found after they were reported as missed.

The tariff code and excise rates are available at excise duty rates for alcohol. When you fill in the form online, the excise payable is calculated for you.

If you provide your own report, you need to include the following details about the traveller's missed or found dockets:

• docket number
• date of delivery
• traveller's departure date
• traveller's name
• description of the goods
• measurement unit of the goods (for example, bottles)
• bottle or pack size
• excise tariff code applicable to the goods
• excisable quantity in LALs
• excise duty rate for the goods at the date they were delivered to the traveller (this is the rate you use to calculate the excise amount payable)
• excise duty payable for the goods.

Excise duty summary

This section only applies if you have stock shortages or any missed or found dockets.

If you report your details online in the attachments we have provided, any excise duty that you owe or have overpaid will be calculated for you. If you use any of your own reports you'll need to enter in the amounts.

Total excise amount

If there is an overall debit, the amount shown as the total amount is the amount you must pay to us.

If there is an overall credit, check that your financial institution details are correct as your refund will be paid into your nominated account. Your refund may be offset against other taxation debts or some Australian Government debts.

Declaration

You, or a person who is authorised to act on your behalf (an authorised contact), must complete the declaration. If the applicant is a business entity, the declaration can only be completed by a primary contact or authorised contact.

If you lodge this application through Online services for business, your electronic credential will be accepted as your electronic signature.

Lodging your return

Before you lodge your return, make sure you have completed all the mandatory sections.

Keep a copy of your completed return for your records. Lodge the original through:

• secure mail in Online services for business
• practice mail in Online services for agents
• mail to

Australian Taxation Office
PO Box 3007
PENRITH  NSW  2740

Lodge through Online services for business

If you use Online services for business to lodge your return, it is more secure and will be processed faster than if you lodge by mail.

Follow these steps to lodge through secure mail in Online services for business:

1. Fill in the return form
2. Save the completed return as a PDF to your computer
3. Log into Online services for business
4. Select Communication, then Secure mail
5. Create a New message
6. Select View more topics from the Topic list
7. Select Excise from the Other topics list
8. Select Excise returns from the Subject list
9. Attach the return form and any attachments
10. Provide your contact details and complete the declaration
11. Select Send.

You will receive a receipt number once you've lodged your return.

Tracking your return progress

You can track the progress of your return in Online services for business, by selecting Your dealings from the Communications menu.

Lodge through Online services for agents

Follow these steps to lodge through practice mail in Online services for agents:

1. Select Communication, then Practice mail.
2. Create a New message.
3. Select View more topics from the Topic list.
4. Select Excise from the Other topics list.
5. Select Collection returns from the Subject list.
6. Select I am enquiring on behalf of client from Enquiry type.
7. Search for and select your client.
8. Attach the return form and any attachments.
9. Provide your contact details and complete the declaration.
10. Select Send.

You will receive a receipt number once the message has successfully been sent.

Service standards

You can expect your return to be processed within 28 days of us receiving all the necessary information.

If your return is incomplete, we will contact you for more information. If the information we need isn't provided after a reasonable period, you must relodge your return.

Contact us

For more information, you can contact us or see Excise on alcohol.

How to complete a duty-free operator return form.