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The comedy star, who wore blue face paint, a wig and a tail, addressed the film's director James Cameron in the fictional Na'vi language after taking to the stage.
"That means, 'this seemed like a better idea and rehearsal'. It was between this and the Nazi uniform but the show seemed a little Hitler heavy," Stiller said.
He continued: "After I announce the winner I will try to stand as far away as possible so as not to demean their moment of triumph."
Stiller then presented the award to Barney Burman, Mindy Hall and Joel Harlow for their work on Star Trek.
The Tropic Thunder star last year presented an Academy Award mimicking Joaquin Phoenix.
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