---
title: "Form B653: application for a refund of customs duty"
url: "https://ailawframework.com/precedents/international-trade-customs-and-sanctions/form-b653-duty-refund"
type: "precedent"
site: "AI Law Framework"
id: "a65-form-b653-duty-refund"
area_id: "A65"
kind: "form"
ai_level: "yellow"
version: 1
law_stated_as_at: "2026-10-22"
---

# Form B653: application for a refund of customs duty

> Completion guide for Australian Border Force Form B653, design date 10/22, the approved application for a refund of duty or GST paid on an import, ex-warehouse or periodic declaration.

Canonical page: https://ailawframework.com/precedents/international-trade-customs-and-sanctions/form-b653-duty-refund  
Law stated as at: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

- Kind: Form. A form to complete, or a guide to completing an official one.
- Practice area: [International Trade, Customs & Sanctions](https://ailawframework.com/precedents/international-trade-customs-and-sanctions.md)
- Jurisdictions: Commonwealth
- AI level: Yellow. You and the tool draft together, with you directing. You check every statement you rely on.
- Law stated as at: 2026-10-22
- Status: Maintained. Checked on 2026-10-22 against the official form at abf.gov.au and the 2 authorities it cites, for Commonwealth.

## When to use it

Use when the owner named on the original declaration, or an agent for that owner, seeks a refund of duty or GST already paid. Do not use it for a drawback, a tourist refund, a remission, or a return of goods that are not faulty, defective or outside the contract.

## How AI may be used

AI may list the declaration, the owner and the documents the lawyer marks against Form B653; the lawyer selects the refund circumstance and makes the declaration on the form.

**AI may:**

- Copy the declaration identifier, owner identifier and paid amounts from the entry the lawyer marks
- List invoices and shipping documents already in the file that relate to the reason the lawyer has named
- Flag a missing refund-circumstance code, a missing declaration, or a payment account that is not the owner's

**AI must not:**

- Must not choose the refund-circumstance code
- Must not sign Form B653 or email it to nationalrefunds@abf.gov.au
- Must not say that returned goods qualify because the buyer changed their mind

**The lawyer checks:**

- The applicant is the owner on the original declaration, or an agent for that owner
- The circumstance code is taken from Section G of the current form, read with the refund page
- Sections E and F state only the fields that change, and each updated line has a circumstance code
- A faxed, posted or hand-lodged form is signed. An email lodgement names the person, and the company and ABN where they apply, in the email

## Authorities

- [Australian Border Force, Form B653 Refund application, design date 10/22](https://www.abf.gov.au/form-listing/forms/b653.pdf)
- [Australian Border Force, Refund of customs duty](https://www.abf.gov.au/importing-exporting-and-manufacturing/importing/refund-of-customs-duty)

## Official form

[Official form](https://www.abf.gov.au/form-listing/forms/b653.pdf)

## Where this comes from

The official form is published by abf.gov.au; this page is a completion guide. Last checked on 2026-10-22.

## Full text and drafting notes

The full text and the drafting notes are not part of this public page. Signed-in firm accounts can read them at https://ailawframework.com/precedents/international-trade-customs-and-sanctions/form-b653-duty-refund and through the signed-in MCP connector https://ailawframework.com/mcp/firm.

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*