EXCISE REGULATION 2015

This Part allows drawback of excise duty to be paid on the exportation of excisable goods for which excise duty has been paid.

The CEO may approve payment of drawback. If the CEO decides not to approve payment of drawback, the CEO must give a notice of the decision to the person claiming drawback. The notice must also state that the person may object to the decision.

Drawback of excise duty is not payable for some goods. It is also not payable if excise duty has been refunded, or if goods are re-landed in Australia after exportation.

Generally, drawback of excise duty is not payable unless certain conditions have been met. These conditions are set out in Division 3 .