Customs duty refund for exporters

The Duty Drawback Scheme allows exporters to obtain a refund of customs duty paid on imported goods that are exported unused or that are treated, processed or incorporated into other goods for export.

Claims are self-assessed and paid by Electronic Funds Transfer (EFT) once approved by the Australian Border Force (ABF).

You may be eligible if you are the legal owner of the goods at the time the goods were exported from Australia.

You must lodge a duty drawback claim within: 12 months from the date of export for tobacco or tobacco products, or 4 years from the date of export for all other goods.

The minimum amount per claim is AUD100; multiple claims of less than AUD100 may be combined into a single claim of at least AUD100.

Duty drawback is available on goods on which customs duty was paid on importation and which have been exported.

You must have evidence that the goods: had duty paid on importation into Australia, were not used in Australia, and were exported.

You must keep all documentation for a minimum of 5 years from the date the goods are exported.

An ABN or CCID is used to identify claimants; if you do not have an ABN you must complete the 'Registering as a client in the ICS' Form (B319) and provide sufficient documentation to obtain a CCID.

As evidence of export, you will need a valid export declaration for each line when making a claim.

Duty drawback claims are based on self-assessment and must not exceed the amount of duty paid when the goods were imported.

Calculation methods available: shipment-by-shipment, representative/averaging shipment, and imputation method (imputation method imputes import value as 30% of purchase price and may only be used where goods are fully imported and purchased in Australia by the exporter).