Duty Drawback Scheme Grant Program

Program Overview

The Duty Drawback Scheme is an Australian Government program designed to support exporters by refunding customs duty paid on imported goods that remain unused or are incorporated into goods exported from Australia. The scheme aims to enhance the competitiveness of Australian exporters by reducing the cost burden associated with customs duties on inputs used in export production.

The Duty Drawback Scheme facilitates smoother export operations and encourages greater participation in international markets by allowing businesses to claim refunds on duties paid for goods that are either unused or processed for export. The program applies across various industries and is a key component of Australia’s trade facilitation framework.

Key Details

• Funding amount or range:
  • Refund of customs duty paid on eligible imported goods; amount varies based on duty paid and quantity of goods unused or exported
• Application open and close dates:
  • Applications can be lodged at any time; no fixed closing dates
• Eligible industries and business types:
  • Australian exporters across all sectors are involved in importing goods for export or processing into exported products
  • Businesses registered for customs and export activities
• Co-contribution or matching fund requirements:
  • No co-contribution or matching funds are required
• Location/state/territory applicability:
  • Applicable to businesses operating anywhere within Australia

Eligibility Criteria

• Must have paid customs duty on imported goods
• Goods must be unused, treated, processed, or incorporated into goods that are subsequently exported
• Must hold an Australian Business Number (ABN) and be registered with the Australian Border Force for customs activities
• Maintain accurate records of imported goods, duty paid, and export documentation
• Submit claims within prescribed timeframes as defined by the Australian Border Force regulations

Eligible Activities and Expenses

• Refunds apply to customs duty paid on:
  • Unused imported goods are eligible for drawback
  • Imported goods treated, processed or incorporated into exported products
• The scheme does not cover GST, excise, or other taxes outside customs duty
• Administrative costs related to claim preparation are not funded

Assessment Process

• The Duty Drawback Scheme operates on an entitlement basis; eligible businesses may claim refunds without a competitive application process
• Claims are submitted to the Australian Border Force and assessed for compliance with customs and export requirements
• Verification includes review of import declarations, export documentation, and duty payment records
• Claims may be subject to audit or investigation to confirm eligibility and accuracy

Application Tips

• Maintain comprehensive and accurate records of all imported goods, duty payments, and export transactions
• Ensure timely submission of claims within statutory deadlines to avoid forfeiture
• Provide clear documentation linking imported goods to exported products or proof of unused status
• Familiarise yourself with Australian Border Force guidelines and compliance requirements
• Engage customs brokers or professional advisors to assist with claim preparation and submission

Further Support

Businesses seeking to optimise their claims under the Duty Drawback Scheme must consult professional grant and customs advisors. Pattens Group, with over 30 years of experience supporting Australian businesses in government grants and trade facilitation, offers expert assistance in navigating regulatory requirements, preparing accurate claims, and ensuring compliance. Contact Pattens to leverage our expertise and maximise your entitlement under the Duty Drawback Scheme. Click here to view full funding guidelines on the provider’s website.