If you export eligible beverage products from Queensland, you may be able to claim an export rebate.
An export rebate refunds the scheme contribution paid on eligible beverage containers that were first sold in Queensland and later exported to another state, territory or country.
For the purpose of an export rebate, an export is the first transfer of ownership of a beverage product outside Queensland after a beverage manufacturer previously sold the product in Queensland.
The exporter must reasonably believe that the product will not be sold again in Queensland.
Beverage products first sold in Queensland may later be exported from the state. These products are not consumed or redeemed in Queensland, so the exporter may be eligible to claim a refund of the scheme contribution paid on the containers.
The rebate amount is based on:
You may be eligible to claim an export rebate if:
COEX may refuse a claim if the eligibility requirements are not met.
Download and complete the Export Sale Deed Poll.
Email the signed Export Sale Deed Poll to commercial@containerexchange.com.au.
COEX will execute the Export Sale Deed Poll and email you a copy for your records. Keep the fully executed document.
After COEX executes the document, you will receive:
Ask the beverage manufacturer or supplier to provide the Queensland Scheme ID of the beverage manufacturer who first sold the products in Queensland.
You will need this identifier for your export claim.
You should also keep documents that show the products were exported. These may include shipping documents and purchase or sales invoices. Exporters must retain relevant records for at least seven years.
Submit an Export Sale Statement through the CDS Business Portal. You will need to enter the unique Exporter ID that COEX provided when you registered as an exporter.
The submission deadline is the 15th of each month or the nearest business day.
An Export Sale Statement can cover exports made during the two operating months before submission. Claims for exports made more than three months before the submission date will not be accepted.
When completing your Export Sale Statement, you will need:
Make sure your suppliers provide the correct Queensland Scheme ID with each transfer of goods.
If you submit a valid Export Sale Statement by the deadline, COEX will prepare an invoice on your behalf.
Payment will be made by the 15th day, or nearest business day, of the month following submission.
COEX may adjust a payment after reviewing a claim or through an audit adjustment.
Exporters must submit a statutory declaration within 40 business days after the end of each financial year.
The declaration must:
A director or officer responsible for export sales must sign the declaration. An original signed copy must be sent to the address specified in the Export Sale Deed Poll.
All beverage manufacturers are required to pay initiative contributions on eligible beverage products sold or supplied in Queensland.
However, airlines and cruise operators may be eligible to claim an export rebate for eligible beverage products that have had the scheme contribution paid and are then exported out of Queensland, including products sold on aircraft or cruise ships.
If you need assistance with registering as an exporter or claiming the rebate, visit our contact page to find the right support team.
Disclaimer: This page is a general guide only and is provided to help you understand Queensland’s container refund scheme. It does not replace the legislation and should not be relied on as legal advice. Requirements and obligations depend on the law in force at the relevant time. While we aim to keep this information accurate and up to date, you should check the applicable legislation and seek your own advice if you are unsure about your obligations under the scheme.