Approved form under: Section 107 of the Customs Regulation 2015 and
Section 26 of the Customs (International Obligations) Regulation 2015. Refund application
Department of Home Affairs
Submit via e-mail
This refund application form is required to make any changes to a previously lodged import declaration, ex-warehouse declaration or periodic return where a refund is due.
Only the owner of the goods as described by the original version of the import declaration may request a refund. Please refer to Section H ‘Information for completing a refund application form’ for further information.
NOTICE: The following Information, including personal information, is required to be collected under section 163 of the Customs Act 1901, to enable the Department of Home Affairs (the Department) to assess applications for
refunds of duties and/or taxes. Information provided on this form may be disclosed to the Australian Bureau of Statistics and the Australian Taxation Office. Any false or misleading statements may result in penalty action under
Section 243T or 243U of the Customs Act 1901. Personal information is collected, used, stored and disclosed by the Department in accordance with the Australian Privacy Principles in schedule 1 of the Privacy Act 1988.
Further information regarding how the Department, collects, stores, uses and discloses personal information may be found in form 1442i Privacy notice available at https://immi.homeaffairs.gov.au/form-listing/forms/1442i.pdf. More
information about how the Department handles personal information can be found in the Department’s Privacy Policy at https://www.homeaffairs.gov.au/access-and-accountability/our-commitments/plans-and-charters/privacy-policy
Please open this form using Adobe Acrobat Reader. Either type in the fields provided or print this form and complete it using a pen and BLOCK LETTERS. Tick where applicable 3
Section A
Declaration ID Owner ID (ABN, ABN/CAC or CCID) Owner reference Owner email address
Owner / Company name Owner contact number
Postal address State Postcode
Complete agent details if the owner is represented by an agent for the purposes of this refund application.
Agent name Agent ID (ABN, ABN/CAC or CCID) Agent / Client reference Agent email address
Agent company name Agent contact number
Postal address State Postcode
Section B – Statement why a refund is being sought (Additional space is available in the Notes section, if required)
1. How many lines within the 2. Have the goods been dealt
declaration or return to be with in accordance with an Yes No
amended? Authority to deal?
3. Has a duty drawback been If ‘Yes’, please provide the drawback claim ID(s):
claimed for these goods? Yes No
4. Are you entitled to a refund 5. Is GST being or been
of GST for these goods? Yes No claimed as a credit on a Yes No
(if Yes, complete Q5.) BAS for this importation?
IMPORTANT! You MUST complete Sections E and F indicating what changes are to be made to your import
Amber statement / Reason: (if Yes, please refer to Section H) Yes No declaration, ex-warehouse declaration or periodic return.
Complete ONLY the fields that have changed AND include the ‘Refund circumstances’ codes.
Section C – Refund payment details (Please provide the account details where the refund payment is to be made) Section D – Declaration
If the refund is made payable to an account that is not the owner’s, please also complete an I declare that the information included in this refund application, including all documents submitted in support of this
‘Order to Pay Agent’ form (B923) available at www.abf.gov.au application, is in accordance with Division 5 of Part 12 and Schedule 6 of the Customs Regulation 2015 and Part 5 of
the Customs (International Obligations) Regulation 2015 and all conditions and restrictions are satisfied.
Account BSB Account number
Name
Account name
Signature (required if submitting by fax, mail or hand) Date
Name of payee
Submission by email: No written signature required. The email must include the full name of
the person making the declaration (including the name and ABN of the company, if applicable) Page 1 B653 (Design date 10/22)
Section E – Header amendments (Complete only the fields that have changed AND include the ‘Refund circumstances’ item codes)
Declaration ID Valuation Type Amount Currency
elements:
a. Invoice total
Invoice term type
b. Overseas freight
c. Overseas insurance
d. Packing costs
e. Foreign inland freight
Refund circumstance(s) (Refer to Section G for item codes)
f. Landing charges
g. Transport and insurance
Free on board
Valuation date
Cost insurance and freight
Notes: Please provide a reference to the Section or line number for any information recorded
Page 2 B653 (Design date 10/22)
NOTE: • ‘Refund circumstances’ item code(s) are mandatory for any
Refund application
Section F – Line amendments
updated lines (refer to Section G for codes).
Declaration ID • For all other fields, ONLY complete the fields that have changed.
• Complete another ‘Refund application (line amendments)’ page (line amendments)
if further line amendments are required.
Line number Refund circumstance Additional information (Space is available on the ‘Notes’ page, if required)
(Refer to Section G
for item codes)
Tariff classification number Stat. code Related transaction indicator Valuation basis type Establishment code Treatment code GST exemption code
(Please tick)
Goods description Quantity Unit
Valuation Type Amount Currency Origin and Origin country Preference origin country Preference scheme type Preference rule type
elements preference
Price
Treatment Instrument type Instrument number
instruments
Tariff Instrument type Instrument number
classification
instruments
Line number Refund circumstance Additional information (Space is available on the ‘Notes’ page, if required)
(Refer to Section G
for item codes)
Tariff classification number Stat. code Related transaction indicator Valuation basis type Establishment code Treatment code GST exemption code
(Please tick)
Goods description Quantity Unit
Valuation Type Amount Currency Origin and Origin country Preference origin country Preference scheme type Preference rule type
elements preference
Price
Treatment Instrument type Instrument number
instruments
Tariff Instrument type Instrument number
classification
instruments
Line number Refund circumstance Additional information (Space is available on the ‘Notes’ page, if required)
(Refer to Section G
for item codes)
Tariff classification number Stat. code Related transaction indicator Valuation basis type Establishment code Treatment code GST exemption code
(Please tick)
Goods description Quantity Unit
Valuation Type Amount Currency Origin and Origin country Preference origin country Preference scheme type Preference rule type
elements preference
Price
Treatment Instrument type Instrument number
instruments
Tariff Instrument type Instrument number
classification
instruments
Page 3 B653 (Design date 10/22)
Section G – Refund circumstances
The descriptions below only uses key words. Please refer to Section 105 and Schedule 6 of the Customs Regulation 2015 and Section 23 of the Customs (International Obligations) Regulation 2015 for all conditions and restrictions.
ITEM CUSTOMS REGULATION 2015 – SCHEDULE 6 ITEM CUSTOMS REGULATION 2015 – SCHEDULE 6 (continued) ITEM CUSTOMS REGULATION 2015 – SECTION 105
1 DETERIORATED, DAMAGED, LOST OR DESTROYED BEFORE CUSTOMS 12 REVALUATION – GOODS ARE FAULTY OR DEFECTIVE OR DO NOT MEET 105 REMISSION OF DUTY IF AN IMPORT DECLARATION IS TAKEN TO
CONTROL CONTRACT SPECIFICATIONS AND REBATE ACCRUES TO IMPORTER BE WITHDRAWN (Not available as a refund reason, use form B730
2 DETERIORATED, DAMAGED OR DESTROYED WHILE SUBJECT TO 13 REVALUATION – AS WITH ITEM 12 BUT WITH NO RECOURSE OR ‘Application for Remission of Duty’)
CUSTOMS CONTROL REDRESS FROM SUPPLIER
3 LOST WHILE SUBJECT TO CUSTOMS CONTROL OR STOLEN AFTER 14 PETROL RETURNED TO WAREHOUSE / MANUFACTURER ITEM CUSTOMS (INTERNATIONAL OBLIGATIONS) REGULATION 2015
RECEIPT AT THE PLACE OF EXPORT AND BEFORE LEAVING 15 TARIFF CONCESSION ORDER APPLIES 23(a) Item 1B SINGAPORE ORIGINATING GOODS
CUSTOMS CONTROL 16 PASSENGER MOTOR VEHICLE USED FOR TESTING OR EVALUATION 23(a) Item 2 THAI ORIGINATING GOODS
4 DETERIORATED, DAMAGED OR DESTROYED UNDER QUARANTINE AND DONATED TO EDUCATION INSTITUTION FOR SCRAPPING 23(a) Item 4 CHILEAN ORIGINATING GOODS
TREATMENT 17 AUTOMOTIVE COMPONENT DONATED TO EDUCATION INSTITUTION 23(a) Item 6 MALAYSIAN ORIGINATING GOODS
5 ENTRY WITHDRAWN FOR SCRAPPING 23(a) Item 8 AANZ ORIGINATING GOODS
6 MANIFEST ERROR OF FACT OR PATENT MISCONCEPTION OF LAW 18 LIQUEFIED NATURAL GAS NOT INTENDED FOR USE IN A MOTOR 23(a) Item 8D TRANS-PACIFIC PARTNERSHIP ORIGINATING GOODS
7 GOODS ARE GASEOUS FUEL VEHICLE OR VESSEL INTERNAL COMBUSTION ENGINE
23(a) Item 10 KOREAN ORIGINATING GOODS
8 REFUND DUE TO AAT DECISION 19 LIQUEFIED PETROLEUM GAS NOT INTENDED FOR USE IN A MOTOR
23(a) Item 12 JAPANESE ORIGINATING GOODS
9 CUSTOMS TARIFF ACT AMENDMENT VEHICLE OR VESSEL INTERNAL COMBUSTION ENGINE
23(a) Item 14 CHINESE ORIGINATING GOODS
10 RETROSPECTIVELY GRANTED CTCO, BYLAW OR DETERMINATION APPLIES 20 DUTY PAID TOBACCO ON SOLD AND RECEIPTED TO A DUTY FREE SHOP
23(b) INTERIM DUTY PAID IS MORE THAN THE INTERIM DUTY PAYABLE
11 REVALUATION – REBATE OR DECREASE IN PRICE ACCRUES TO 21 DUTY PAID TOBACCO ON SOLD AND RECEIPTED TO A LICENSED
IMPORTER AND ITEM 12 DOES NOT APPLY SUPPLIER OF AIRCRAFT STORE OR SHIPS STORE.
Section H – Information for completing a refund application form
• A refund application form can be completed when: • Amber statement – If you are uncertain about information included in the declaration, or omission of
– A refund is sought for customs duty and/or GST originally paid on an import declaration, information from that declaration, and consider as a result the declaration may be false or misleading in a
ex-warehouse declaration or periodic return; and material particular, you must specify the reasons for that uncertainty and provide any evidence to support
that claim.
– The refund applicant is the owner as listed on the original declaration or return, or an agent acting on
behalf of the owner. • Authority to deal – the ABF’s advice that goods are available to be released to importers
(known as delivery into home consumption).
• If you (the owner) are registered with the Australian Taxation Office (ATO) as a GST deferrer it is
recommended that you lodge an electronic refund application (being an amendment made after the initial • Declaration ID – Import declaration number. A unique alpha-numeric identifier consisting of 9 characters.
original finalised declaration, SAC or return - the entry for home consumption) rather than complete this Usually begins with ‘A’.
form. This will enable you to update your tax liability within your ATO BAS. If you choose not to, you will • Duty drawback – a scheme administered by the ABF enabling exporters to obtain a refund of customs
still need to amend your BAS subject to ATO requirements. No cash refunds of GST will be processed for duty paid on imported goods where those goods are exported unused since importation, or are treated,
deferrers of GST. The Australian Border Force (ABF) will inform the ATO of the amended tax liability. processed, or incorporated into other goods for export. More drawbacks information can be found at
• Time limits apply to the lodgement of an application for refund. More information on refund time limits can www.abf.gov.au
be found on the ABF’s website • Header and line amendments – amendments required to the import declaration. Only the fields to be
https//:www.abf.gov.au/importing-exporting-and-manufacturing/importing/refund-of-customs-duty amended should be completed by a refund applicant. For further information please refer to
• This form should not be completed for: ‘Documentary Import Declaration Comprehensive Guide’ at www.abf.gov.au
– Tourist Refund Scheme • Refund circumstances – refund circumstances are provided in Section 105 and Schedule 6 of the
– Drawbacks Customs Regulation 2015 and Section 23 of the Customs (International Obligations) Regulation 2015.
The conditions of a refund circumstance must be met for a refund application to be considered.
– Return of security deposits Please note: Goods returned to sender will only be considered for a refund if faulty, defective or not to
– Refunds of customs duty / GST collected via the ABF’s postal invoices contract specifications.
– On the spot assessments issued by the ABF at international airports and seaports • More refund information can be found on the ABF’s website
– Customs duty remissions. https//:www.abf.gov.au/importing-exporting-and-manufacturing/importing/refund-of-customs-duty
• Approved refunds will not include Department of Agriculture or import processing fees paid when the • Refund applications and supporting evidence can be emailed to nationalrefunds@abf.gov.au,
import declaration was originally lodged. faxed to (08) 8447 9443 or posted to National Refunds Intervention, Customs House,
GPO Box 2399, Adelaide SA 5001.
• If further information is required, a refund applicant has a further 30 days to provide supporting evidence.
Applications without suitable supporting evidence may not be considered under Section 110 of the • Refunds can only be paid into an Australian financial institution account (excluding credit cards).
Customs Regulation 2015 and Section 29 of the Customs (International Obligations) Regulation 2015.
There is a 30 day service standard for the assessment of refund applications, once all required information is provided.
All supporting documentation should be submitted with this refund application and includes invoices, shipping documents and any technical literature that may assist your application.
Page 4 B653 (Design date 10/22)
