facilitation and concession schemes - exporting
Drawbacks - Applications
Users may lodge Duty Drawback Scheme applications via ICS, email or fax. In the event that ICS and email are unavailable, applications may be lodged by fax at 03 9244 8440
Customs administers a number of schemes which can be of benefit to importers, exporters and local manufacturers. The schemes include allowing the importation of goods at free or concessional rates and the deferment of duty payment.
The following programs are administered:
Duty Drawback Scheme
Customs has a number of assistance schemes available for Australian industry operating in overseas markets.
The Duty Drawback Scheme enables exporters to obtain a refund of Customs duty paid on imported goods where those goods will be treated, processed, or incorporated in other goods for export; or are exported unused since importation.
Who can claim Drawback?
Only the person who is the legal owner of the goods at the time the goods are exported, or a person to whom this right has been assigned, is eligible to make a claim for Duty Drawback
Can a refund of GST be claimed using Duty Drawback?
There is no refund of GST through the Duty Drawbacks Scheme.
What goods are eligible for Duty Drawback?
Duty drawback is available on most goods on which Customs duty was paid on importation and which has been exported.
What goods are not eligible for Duty Drawback?
Duty drawback can't be claimed where:
- goods have been used in Australia other than for the purposes of inspection, exhibition, processing, treatment or further manufacture (i.e. goods can't be claimed if used in the filtration or as manufacturing machinery of further manufactured product);
- goods are valued at exportation at less than 25 per cent of their imported customs value; or
- the import duty paid on the goods has been refunded.
Can I apply for a duty drawback on tobacco products that do not meet plain packaging requirements?
Yes. More information can be found on the tobacco refunds/drawbacks page.
How long do I have to lodge a claim for Duty Drawback?
For goods exported on or after 21 October 2006, claims can be lodged on the day the goods were exported or within a four (4) year period from that date. (Please note goods exported prior to 21 October 2006 are subject to a 12-month time limit for claims).
What is the minimum amount I can claim for Duty Drawback?
The minimum claim per application for duty drawback is A $100.
Requirements to lodge a claim
- Register your Australian Business Number with Customs or obtain a Customs Client Identifier (CCID);
- Obtain an Export Declaration Number (EDN) for every line on the Claim for Drawback; and
- Provide your bank details when completing the drawback claim form or lodging electronically into the Integrated Cargo System.
How do I claim a Duty Drawback?
Complete a Claim for Drawback form (B807) and return by fax or mail.
From 23 March 2010, drawback claims can be lodged electronically via the ICS (Customs Interactive (CI) only).
Those who are first time users to the ICS should access the following link for further information on how to communicate electronically: http://www.cargosupport.gov.au/site/page5952.asp
A User Manual is available to assist those lodging claims electronically. The Drawbacks manual can be found at: http://www.cargosupport.gov.au/site/documents/ICS_ICC_23.0.pdf
How can I find out more about the Duty Drawback Scheme?
Further details on the Duty Drawback Scheme can be found on the Export Concessions: Duty Drawback Scheme fact sheet.
Who can I contact about the Duty Drawback Scheme or about lodging a claim for Duty Drawback?
For information on Duty Drawbacks, contact Customs on 1300 304 322 Monday to Friday between 8.30am to 5pm (Eastern Standard Time) or Email: firstname.lastname@example.org
The processing of Duty Drawback claims is carried out by Customs in Melbourne.
Claims may be faxed to (03) 9244 8440 or mailed to:
Trade Services Branch
Australian Customs Service
GPO Box 2809AA
Melbourne Victoria 3001
Please note that this information is intended as a guide only. Full details on the operation of the Duty Drawback Scheme are contained in the Customs Act and associated regulations.
Who can I contact about claiming a drawback of Excise Duty?
For information on drawback of excise duty, please contact the Tax Office on 132 478.
Are there any other Government Export Schemes that I may be eligible for other than the Duty Drawback Scheme?
There is an alternative Government Scheme (known as Tradex and administered by AusIndustry) that allows an importer to gain an up-front exemption from Customs Duty and GST on imported goods that are intended for export. This Scheme can provide significant cash flow advantages for any importer that meets the criteria. For further information about Tradex, contact the AusIndustry hotline on 132 846, email email@example.com or visit their website at http://www.ausindustry.gov.au/
Customs Warehouses - Deferment of Duty
Provides industry with a duty deferral facility whereby owners of imported goods on which duty has not been paid may store those goods "underbond" in licensed warehouses until such time as they are ready to pay the duty and enter the goods into home consumption in Australia. Goods so stored may be exported or moved, with permission, to another licensed warehouse without incurring duty liability.
Customs Warehouses - Deferment of Duty Factsheet (90KB)