- Start importing
- Prohibited and restricted imports
- Import animals
- Commercial ships and cruise liners
- Lodge your import entry
- Valuation for import
- Preferential tariff duty rates
- Customs rulings
- Customs exchange rates
- Import payments and refunds
- Deferred accounts for importers
- Deferred accounts for brokers
- Import forms and documents
- What is excise?
- Apply for a licence
- Lodge your excise entry
- Claim excise duty remission or refund
- Pay excise duty and other charges
- Apply for excise duty credit or drawback
- Moving excisable items
- Changing, suspending or cancelling your licence
- Amend, surrender or transfer your licence
- Change your entry or payment timeframe
- Customs-controlled areas
- Excise forms and documents
The Working Tariff Document (WTD) has been reprinted with an effective date of 30 December 2018. Read more
Apply for excise duty credit or drawback
Claim excise duty credit
You may be able to claim excise duty credit.
The most common reason is when excisable items are removed and then:
- repurchased for resale, or
- reworked into other excisable items.
Apply for excise duty drawback
A drawback is a refund of tariff duty, excise duty, or GST on items you’re exporting.
You cannot claim remission or refund of excise-equivalent duty on alcohol or tobacco products if:
- you exported the goods under drawback, and then
- reimported them.