EXCISE REGULATION 2015

PART 5 - DUTY FREE SHOPS  

Division 7 - Inwards duty free shops  

Subdivision B - Conditions for inwards duty free shops  

SECTION 53   SIGNS TO BE DISPLAYED  

53(1)    
The proprietor of the shop must display in the shop signs, in the approved form, that clearly state:


(a) the conditions with which, for the purposes of the Excise Acts, a relevant traveller must comply in relation to the purchase of the goods at the shop; and


(b) if alcoholic beverages or tobacco products are for sale in the shop - the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of excise duty.

53(2)    
The signs must be reasonably prominent and in enough numbers to give reasonable notice to relevant travellers of the matters mentioned in subsection (1).




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.