EXCISE REGULATION 2015

PART 5 - DUTY FREE SHOPS  

Division 7 - Inwards duty free shops  

Subdivision A - Permission for inwards duty free shops  

SECTION 48   CIRCUMSTANCES IN WHICH PERMISSION MAY BE GIVEN - APPLICATION  

48(1)    
For subsection 61E(2) of the Act, the CEO may give permission in relation to an inwards duty free shop only if:

(a) the applicant for the permission:

(i) is the holder of a warehouse licence authorising the sale of airport shop goods at the inwards duty free shop; and

(ii) has been granted a lease or licence, and an authority, to operate an inwards duty free shop on land within the airport; and

(b) the application for permission is made in the approved form.

48(2)    
In this instrument:

airport shop goods
has the same meaning as in section 61E of the Act.

warehouse licence
has the same meaning as in section 61D of the Act.