EXCISE REGULATION 2015
PART 5
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DUTY FREE SHOPS
Division 4
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Additional conditions for off-airport duty free shops
Subdivision B
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Conditions for proprietor of shop
SECTION 37
GIVING INFORMATION TO THE CEO
37(1)
The condition in this section applies if the CEO requires the proprietor of the shop to comply with the condition in a particular case.
37(2)
The proprietor must give to the CEO the following information about a sale of the goods from the shop to a relevant traveller:
(a) the name of the shop;
(b) the name of the relevant traveller;
(c) the date and time of departure of the traveller ' s relevant flight or relevant voyage;
(d) for a relevant flight - the number or other designation of the flight;
(e) for a relevant voyage - the name of the ship and the number or other designation of the voyage;
(f) a full description of any item of the goods included in the sale having a sale amount of at least $500;
(g) the total number of items of the goods included in the sale;
(h) the total number of packages mentioned in subsection 35(2) in which the goods included in the sale are packed;
(i) the total number of the packages that are packages mentioned in paragraph 35(2)(b) ;
(j) the total number of the packages that are not packages mentioned in paragraph 35(2)(b) ;
(k) the invoice numbers for all invoices relating to the sale.
37(3)
The proprietor must give the information to the CEO:
(a) before the date of departure mentioned in paragraph (2)(c); and
(b) in a manner approved by the CEO.
The condition in this section applies if the CEO requires the proprietor of the shop to comply with the condition in a particular case.
37(2)
The proprietor must give to the CEO the following information about a sale of the goods from the shop to a relevant traveller:
(a) the name of the shop;
(b) the name of the relevant traveller;
(c) the date and time of departure of the traveller ' s relevant flight or relevant voyage;
(d) for a relevant flight - the number or other designation of the flight;
(e) for a relevant voyage - the name of the ship and the number or other designation of the voyage;
(f) a full description of any item of the goods included in the sale having a sale amount of at least $500;
(g) the total number of items of the goods included in the sale;
(h) the total number of packages mentioned in subsection 35(2) in which the goods included in the sale are packed;
(i) the total number of the packages that are packages mentioned in paragraph 35(2)(b) ;
(j) the total number of the packages that are not packages mentioned in paragraph 35(2)(b) ;
(k) the invoice numbers for all invoices relating to the sale.
37(3)
The proprietor must give the information to the CEO:
(a) before the date of departure mentioned in paragraph (2)(c); and
(b) in a manner approved by the CEO.
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