EXCISE REGULATION 2015

PART 5 - DUTY FREE SHOPS  

Division 6 - Other matters relating to outwards duty free shops  

SECTION 47   SEALED BAG ARRANGEMENTS FOR LAG PRODUCTS - OFF-AIRPORT DUTY FREE SHOPS  

47(1)    
This section applies if:

(a) a person purchases a liquid, aerosol, gel, cream or paste (a LAG product ) at an off-airport duty free shop; and

(b) the delivery and export of the LAG product is the subject of a permission under subsection 61D(2) of the Act; and

(c) the permission is subject to a condition set out in section 38 , 39 , 41 or 42 of this instrument; and

(d) the person deals with the LAG product in accordance with an arrangement (known as a " sealed bag arrangement " ) that:

(i) is administered by the Australian Taxation Office and the Department administered by the Minister administering Part XII of the Customs Act 1901 ; and

(ii) is consistent with the requirements of Subdivision 4.1.1A of the Aviation Transport Security Regulations 2005 .

47(2)    
The delivery and export of the LAG product is taken to comply with the conditions in subsections 32(1) to (3) and Subdivisions B and C of Division 4 .