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.
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 GST is not able to be refunded through the Duty Drawbacks Scheme. Duty drawback is available on most goods on which Customs duty was paid on importation and which has been exported.
Please note: 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.
Claims for duty refunds can be lodged on the day the goods were exported or within a four (4) year period from that date.
The minimum claim per application for duty drawback is A $100.
To lodge a claim you must:
- 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.
More Duty Drawback Scheme Grants
- Advanced Development and Marketing Fund
- Australian Small Scale Offerings Board (ASSOB)
- Entrepreneurs’ Infrastructure Programme
- Export Finance Insurance Corporation (EFIC)
- Export Market Development Grants (EMDG)
- Venture Capital Limited Partnerships Program (VCLP)