Customs Regulation 2015

PART 6 - WAREHOUSES  

Division 2 - Permission for outwards duty free shops  

SECTION 39   CIRCUMSTANCES IN WHICH PERMISSION MAY BE GIVEN - APPLICATION  

39(1)    
For subsection 96A(2) of the Act, the Collector may give permission in relation to an outwards duty free shop only if an application for permission is made in accordance with this section.

39(2)    
The application must:

(a) be in writing; and

(b) relate to a single outwards duty free shop; and

(c) specify:

(i) the name of the proprietor of the shop; and

(ii) the name of the shop; and

(iii) the address where the shop is located; and

(d) be lodged with a Collector for the place where the shop is located.