EXCISE REGULATION 2015

PART 5 - DUTY FREE SHOPS  

Division 4 - Additional conditions for off-airport duty free shops  

Subdivision C - Conditions for relevant traveller  

SECTION 40  

40   APPLICATION OF SUBDIVISION  
This Subdivision applies to:


(a) a relevant traveller to whom the goods were sold; and


(b) the proprietor of the shop in which the goods were sold.




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