Duty Drawback Scheme
The Duty Drawback Scheme enables exporting companies to obtain a refund of Customs duty paid on imported goods where those goods will be treated, processed, or incorporated into 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.
Claims can be lodged on the day the goods were exported or within a four (4) year period from that date. Drawback claims for exported tobacco products must be lodged within 12 months from the date of export.
Further information about the duty drawback scheme can be located on the Department of Immigration and Border Protection’s website.
Claiming duty drawback
Duty drawback is available on most goods. However, it cannot be claimed where:
- goods have been used in Australia other than for the purposes of exhibition, processing, treatment or further manufacture; or
- goods are valued at exportation at less than 25 per cent of their imported value; or
- the import duty paid on the goods has been refunded.
Lodging a claim
Saving Point can support eligible Claimants in processing a Duty Drawback claim, and coordinate the claim with Australian Customs Service.