Customs Regulation 2015

PART 6 - WAREHOUSES  

Division 4 - Additional conditions for off-airport duty free shops  

Subdivision B - Conditions for proprietor of shop  

SECTION 51   GIVING A RETURN AND PAYING DUTY  

51(1)    
The proprietor of the shop must comply with this section within 21 working days of the shop after the end of a month.

51(2)    
The proprietor must lodge with a Collector a return setting out the following:

(a) the name of the shop;

(b) the invoice number of each invoice:

(i) prepared in accordance with section 48 for the goods delivered from the shop for export; and

(ii) that specifies under that section a date of departure that is in the month; and

(iii) a copy of which was not removed during the month in accordance with subsection 50(3) from a package containing the goods;

(c) the invoice number of each invoice:

(i) that meets the requirements of subparagraphs (b)(i) and (ii); and

(ii) a copy of which was removed during the month in accordance with subsection 50(3) ; and

(iii) for which an electronic record has not been provided in accordance with section 58 ;

(d) for each invoice mentioned in paragraph (b) or (c):

(i) the particulars required to be set out in the invoice; and

(ii) the amount of duty payable for the goods to which the invoice relates.

51(3)    
The proprietor must pay to a Collector an amount equal to the sum of the amounts of duty specified in the return.