EXCISE REGULATIONS 1925 (REPEALED)

PART IVA - DUTY FREE SHOPS  

REGULATION 81   INWARDS DUTY FREE SHOPS  

81(1)    
In this regulation, unless the contrary intention appears:

relevant flight
, in relation to a person who is a relevant traveller, means the international flight in relation to which the person is a relevant traveller.

81(2)    
Words and phrases that are used in this regulation and in section 61E of the Act have, in this regulation, unless the contrary intention appears, the same respective meanings as in that section.

81(3)    
A Collector shall not give permission under subsection 61E(2) of the Act otherwise than upon the making, in accordance with this regulation, of an application for such permission.

81(4)    
An application for permission under subsection 61E(2) of the Act:

(a) shall be made in writing;

(b) shall relate to a single inwards duty free shop;

(c) shall specify:

(i) the name of the proprietor of the inwards duty free shop;

(ii) the name of the inwards duty free shop; and

(iii) the location of the airport at which the duty free shop is situated; and

(d) shall be lodged with the Collector.

81(5)    
The following circumstances are prescribed as circumstances in which permission may be given by a Collector under subsection 61E(2) of the Act, namely:

(a) that the applicant is the holder of a warehouse licence within the meaning of Part V of the Customs Act 1901 authorising the sale of airport shop goods at an inwards duty free shop; and

(b) that the applicant has been granted a lease or licence and an authority to trade under the Airports (Business Concessions) Act 1959 for the operation of an inwards duty free shop on land within the airport.

81(6)    
Permission under subsection 61E(2) of the Act shall have effect for such period, commencing on the day on which the permission is given, as the permission specifies.

81(7)    
Permission under subsection 61E(2) of the Act in relation to an inwards duty free shop is subject to the following conditions:

(a) that the proprietor must not sell goods to a person who is in the shop unless:

(i) the person is a relevant traveller; and

(ii) the person has shown to the proprietor a ticket, or other document, that shows that the person has arrived in Australia on an international flight;

(aa) that the proprietor must not enter into an agreement to sell goods to a person who is not in the shop unless:

(i) the person is, or intends to be, a relevant traveller; and

(ii) the person has given, whether orally or in writing, to the proprietor the date of the person's arrival or intended arrival in Australia, and the flight number or other designation of the international flight on which the person arrived or intends to arrive; and

(iii) the proprietor has informed the person of the following:

(A) the amounts of alcoholic liquor and tobacco products that may be entered for home consumption by a relevant traveller free of duties of Excise;

(B) the conditions (if any) with which, for the purposes of the Customs Acts, a relevant traveller is to comply in relation to the purchase of goods at the shop; and

(iv) the agreement is subject to the condition that the sale takes place in the shop;

(ab) that the proprietor must not deliver goods to a relevant traveller to whom the goods are sold under an agreement referred to in paragraph (aa) unless the traveller has shown to the proprietor the ticket, or other document, that confirms the information given to the proprietor under subparagraph (aa) (ii);

(b) that the proprietor, and servants and agents of the proprietor, shall not enter into an arrangement with a relevant traveller pursuant to which goods delivered to that relevant traveller under that permission are:

(i) to be transferred to the proprietor, or any servant or agent of the proprietor, after the relevant traveller has cleared customs; or

(ii) to remain with the proprietor or any servant or agent of the proprietor;

(c) that the proprietor shall, with reasonable prominence and in numbers sufficient to give reasonable notice to relevant travellers of the matters so stated, display in the inwards duty free shop signs in a form authorised in writing by a Collector for the purposes of this provision that state clearly:

(i) the amounts of alcoholic liquor and tobacco products that may be entered for home consumption by a relevant traveller free of duties of excise; and

(ii) the conditions (if any) with which, for the purposes of the Excise Acts, a relevant traveller is to comply in relation to the purchase of goods at the shop.

81(8)    
The grounds on which a Collector may, under subsection 61E(11) of the Act, revoke a permission given under subsection 61E(2) of the Act are the following grounds:

(a) that a condition to which the permission is subject, being a condition required to be complied with by the proprietor of the inwards duty free shop to which the permission relates or by the proprietor's servants or agents, has not been so complied with;

(b) that revocation of the permission is, for any other reason, necessary for the protection of the revenue or otherwise to ensure compliance with the Excise Acts;

(c) that any of the following, namely, a lease, licence, or authority to trade, granted under the Airports (Business Concessions) Act 1959 has expired or been cancelled.

81(9)    
The revocation by a Collector, under subsection 61E(11) of the Act, of a permission given under subsection 61E(2) of the Act shall be effected by notice in writing, which shall include a statement of the reasons for the revocation, served on the person to whom the permission was given.