EXCISE REGULATION 2015

PART 5 - DUTY FREE SHOPS  

Division 5 - Additional conditions for on-airport duty free shops  

SECTION 45   INVOICE FOR GOODS  

45(1)    
At the time of the sale of the goods at the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in duplicate, specifying the following:

(a) if the relevant traveller is the pilot, or a member of the crew, of an aircraft - the name and usual residential address of the relevant traveller;

(b) the following particulars about the relevant flight for the intended exportation of the goods by the relevant traveller:

(i) the date of departure;

(ii) if the relevant traveller is the pilot, or a member of the crew, of an aircraft - the airport of departure;

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

(c) a precise description of the goods, including:

(i) the quantity of each item of the goods; and

(ii) the sale amount of each item or quantity of items; and

(iii) the total sale amount of those items and quantities of items.

45(2)    
The invoice must be one of a series of sequentially numbered invoices.

45(3)    
The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.

45(4)    
After preparing an invoice, the proprietor of the shop must:

(a) place one copy with the goods that are to be delivered to the relevant traveller; and

(b) retain one copy in the proprietor ' s own records.