Customs Regulation 2015
PART 6
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WAREHOUSES
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 49
GIVING INFORMATION TO A COLLECTOR
49(1)
The condition in this section applies if a Collector requires the proprietor of the shop to comply with the condition in a particular case.
49(2)
The proprietor must give to any Collector 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 47(2) in which the goods included in the sale are packed;
(i) the total number of the packages that are packages mentioned in paragraph 47(2)(b) ;
(j) the total number of the packages that are not packages mentioned in paragraph 47(2)(b) ;
(k) the invoice numbers for all invoices relating to the sale.
49(3)
The proprietor must give the information to the Collector:
(a) before the date of departure mentioned in paragraph (2)(c); and
(b) in a manner approved by a Collector.
The condition in this section applies if a Collector requires the proprietor of the shop to comply with the condition in a particular case.
49(2)
The proprietor must give to any Collector 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 47(2) in which the goods included in the sale are packed;
(i) the total number of the packages that are packages mentioned in paragraph 47(2)(b) ;
(j) the total number of the packages that are not packages mentioned in paragraph 47(2)(b) ;
(k) the invoice numbers for all invoices relating to the sale.
49(3)
The proprietor must give the information to the Collector:
(a) before the date of departure mentioned in paragraph (2)(c); and
(b) in a manner approved by a Collector.
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