Refund of Customs Import Duty
What is a refund?
Under certain circumstances prescribed by legislation you may be entitled to a refund of some, or all, of the duty that you have paid on imported goods.
The fact sheet Refunds of Customs Import Duty provides information on the eligibility and the method for lodging a refund application.
How can I lodge a refund application?
A refund application is lodged by making amendments to the import declaration under which your goods were cleared.
The quickest and most common method to amend the declaration is to request your broker to lodge the amendment on your behalf electronically.
If an electronic amendment is not possible, you may also apply for a refund by submitting a completed and signed Refund Application form(B653), together with a copy of a new Import Declaration form (B650) or Import Declaration out of Warehouse form (B369) specifying the particulars that have changed. You can either post the forms to Customs or present them at a Customs counter. Find your nearest Customs office.
What is the time limit to lodge a refund application?
If you imported goods and paid the duty on or after 12 October 2005, you may lodge a refund application within 4 years after the date on which the duty was paid.
However, if you are claiming a refund because your goods have deteriorated, been damaged, lost or stolen or goods that were not consigned, you must lodge the refund application within fourteen days after the goods were released from Customs or Quarantine control.
An application for refund of duty on goods imported prior to 12 October 2005 can now only be considered in specified exceptional circumstances - please contact Customs for advice if you think they may apply.
What do I need to provide to Customs to get my refund?
Whether your refund application is lodged electronically or in an approved form, you must quote the appropriate reason code that indicates the refund circumstance under which you are applying for. (See the fact sheet Refunds of Customs Import Duty for a list of reason codes). You must also provide bank account details to receive your refund should it be approved.
Upon receiving your refund application, Customs will assess the particulars and may request supporting evidence should verification become necessary.
Depending on the type of refund you are applying for different forms of evidence will be needed. Upon request you will be required to provide, at the minimum:
- A copy of the invoice
- Shipping documents
- Other supporting documentation that directly relates to the refund application
How long will it take to get my refund?
Customs aims to process your refund application within 30 calendar days upon receipt of all necessary information.
Should your application become subject to verification, you will have 30 calendar days to provide the information requested by Customs, during which Customs processing of the application is placed on hold.
At the end of this period, Customs will make a decision to either approve or reject the application based on the information you provided.
Upon approval of your refund application, Customs will process payment through electronic funds transfer (EFT) within 3 to 5 working days.
What is the difference between a refund of duty and the Tourist Refund Scheme?
The Tourist Refund Scheme (TRS) allows Australians and overseas visitors who are leaving Australia to claim a refund, subject to certain conditions, of the goods and services tax (GST) and wine equalisation tax (WET) paid on goods bought in Australia. For information about the TRS, see Tourist Refund Scheme.
I'm a small business owner and I can't sell my goods - can I get a refund of the duty?
No. Unfortunately, 'goods not sold' is not a refund circumstance under the legislation.
However, as an alternative option if you export the imported goods, subject to certain conditions, you may be entitled to a drawback of the duty paid.
For information on Drawbacks, go to the Export Concessions Duty Drawback Scheme fact sheet.
What is the difference between a refund and a drawback?
Customs administers the Duty Drawback Scheme to assist Australian exporters. A drawback applies to obtaining 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.
For information on Drawbacks, go to the Export Concessions Duty Drawback Scheme fact sheet.
You can not claim a refund if a drawback of the import duty has already been paid.
I bought some goods and Customs have charged me duty and GST when they shouldn't have - I am not a business. How do I get the money back?
All imported goods into Australia that have a Customs Value of over $1000 are subject to customs duty and GST charges, regardless of whether they are for commercial purposes or for personal use.
You can only get a refund of these charges if the legislated prescribed circumstances occur. To check if you are eligible, go to the Refunds of Customs Import Duty fact sheet.