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 43   IF GOODS ARE NOT EXPORTED AS INTENDED  

43(1)    
If the relevant traveller does not export the goods on the relevant flight or the relevant voyage specified in the invoice for the goods, the relevant traveller must notify the proprietor by noon on the next working day of the shop after the date of departure (the original departure date ) specified in the invoice.

43(2)    
If the relevant traveller intends to export the goods on a subsequent flight that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:

(a) notify the proprietor of that intention;

(b) provide the proprietor with the following:

(i) the flight number or other designation of the flight;

(ii) particulars of the intended date and time of departure of that flight.

43(3)    
If the relevant traveller intends to export the goods on a subsequent voyage that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:

(a) notify the proprietor of that intention;

(b) provide the proprietor with the following:

(i) the name of the ship and voyage number or other designation of the voyage;

(ii) particulars of the intended date and time of departure of that voyage.

43(4)    
If the relevant traveller does not intend to export the goods as mentioned in subsection (2) or (3), the relevant traveller must:

(a) notify the proprietor accordingly; and

(b) return the goods to the shop no later than the close of business of the shop on the second working day of the shop after the departure time on the original departure date.

43(5)    
Subsection (6) applies if:

(a) the relevant traveller notifies the proprietor under subsection (2) or (3) of the intention to export the goods on a subsequent flight or voyage; and

(b) the relevant traveller does not so export the goods.

43(6)    
The relevant traveller must:

(a) no later than noon on the next working day of the shop after the date of departure specified in the notice of intention under paragraph (2)(a) or (3)(a), notify the proprietor that the goods have not been so exported; and

(b) no later than the close of business of the shop on the second working day after that specified date of departure, return the goods to the shop.