Customs Amendment (Collecting Tobacco Duties) Regulations 2019 (F2019L00350)

20

All of the following apply:

(a) duty has been paid on tobacco products imported into Australia;

(b) the tobacco products have been sold, by the person who paid the duty, to:

(i) the proprietor of an inwards duty free shop; or

(ii) the proprietor of an outwards duty free shop;

(c) the tobacco products have been received by the proprietor of the duty free shop;

(d) the tobacco products were sold to the proprietor of the duty free shop for the purposes of the proprietor selling the tobacco products to a relevant traveller (within the meaning of subsections 96A(1) and 96B(1) of the Act).

21

All of the following apply:

(a) duty has been paid on tobacco products imported into Australia;

(b) the tobacco products have been sold, by the person who paid the duty, to the holder of a warehouse licence in respect of a warehouse that is licensed to warehouse either or both of the following:

(i) aircraft's stores;

(ii) ship's stores;

(c) the tobacco products have been received by the holder of the warehouse licence;

(d) the tobacco products were sold for the purposes of the operation of the warehouse as a seller of either or both of the following:

(i) aircraft's stores;

(ii) ship's stores.