EXCISE REGULATION 2015

PART 5 - DUTY FREE SHOPS  

Division 3 - Conditions for outwards duty free shops  

SECTION 32   ARRANGEMENTS AND PROOF OF TRAVEL AND EXPORT  

32(1)    
The proprietor of the shop must not sell the goods to a person who is in the shop unless:

(a) the person is a relevant traveller; and

(b) the person has shown to the proprietor a ticket, or other document approved by the CEO under paragraph 61D(7)(b) of the Act, that shows that the person is entitled to make the traveller ' s relevant flight or relevant voyage.

32(2)    
The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:

(a) the person is a relevant traveller; and

(b) the person has given the proprietor, orally or in writing, the particulars of the intended exportation of the goods by the person required under paragraph 36(1)(b) or 45(1)(b) ; and

(c) the agreement is subject to the condition that the sale takes place in the shop.

32(3)    
The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document approved by the CEO under paragraph 61D(7)(b) of the Act, that confirms the particulars, mentioned in paragraph (2)(b), that were given to the proprietor.

32(4)    
The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to the relevant traveller are:

(a) to be transferred to the proprietor, or an employee or agent of the proprietor, upon the return of the relevant traveller to Australia; or

(b) to remain with the proprietor or an employee or agent of the proprietor.