A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)
Schedule 5
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Rules for the supply of goods to a relevant traveller
This clause applies if:
(a) a person purchases a liquid, aerosol, gel, cream or paste (a LAG product ) as a GST-free item; and
(b) in relation to dealing with the LAG product, the person is required to comply with the requirements of any of the following rules of Table 1 in this Schedule:
(c) the person deals with the LAG product in accordance with an arrangement (known as a " sealed bag arrangement " ) that:
(2)
The supply of the LAG product to the person is taken to have complied with the rules in Table 1 in this Schedule.
(regulation 38-185.01 )
2 Sealed bag arrangements for liquids, aerosols, gels, creams and pastes (1)This clause applies if:
(a) a person purchases a liquid, aerosol, gel, cream or paste (a LAG product ) as a GST-free item; and
(b) in relation to dealing with the LAG product, the person is required to comply with the requirements of any of the following rules of Table 1 in this Schedule:
(i) SB Rule 2;
(ii) SB Rules 7 to 10; and
(c) the person deals with the LAG product in accordance with an arrangement (known as a " sealed bag arrangement " ) that:
(i) is administered by the Australian Taxation Office and the Department administered by the Minister administering the Migration Act 1958 ; and
(ii) is consistent with the requirements of Subdivision 4.1.1A of the Aviation Transport Security Regulations 2005 .
(2)
The supply of the LAG product to the person is taken to have complied with the rules in Table 1 in this Schedule.
View history note
Hide history noteTable 1 Sealed Bag Rules
Goods taken possession of on the indirect tax zone side of the customs barrier and accompanying the traveller
| [ 1] | [ 2] | [ 3] | [ 4] | [ 5] | |||
| Rule number | Summary of rule | Details of rule | What the Commissioner may approve | Time when the requirements of the rule must be satisfied | |||
| SB Rule 1 | Seller to sight travel documents | The seller of the goods must sight: | A document of a kind that provides evidence that a purchaser is to travel from the indirect tax zone to a foreign country | Before the purchaser takes possession of the goods | |||
| (a) | the purchaser ' s ticket for travel from the indirect tax zone to a foreign country; or | ||||||
| (b) | if appropriate, a document relating to the purchaser that is an approved document | ||||||
| SB Rule 2 | Purchaser to sign an SB declaration | The purchaser must sign, and retain a copy of, a declaration ( SB declaration ) setting out, in the approved form: | The form of the SB declaration, including additional information and statements to be included in the SB declaration | Before the purchaser takes possession of the goods | |||
| (a) | details of the purchaser, the goods purchased and the proposed journey; and | ||||||
| (b) | if the following matters are true, a statement that the purchaser: | ||||||
| (i) | intends departing the indirect tax zone with the goods within 60 days of taking possession; | ||||||
| (ii) | will not interfere with the goods, the sealed package containing the goods or the copies of the invoice relating to the goods before submitting the sealed package to the seller in accordance with SB rule 7 or 8; | ||||||
| (iii) | will, in accordance with SB rule 7 or 8, submit the sealed package to the seller for removal of the barrier copy of the invoice; | ||||||
| (iv) | is aware of the penalty for making a false or misleading statement; and | ||||||
| (c) | any other information or statement required by the approved form | ||||||
| SB Rule 3 | Seller to make an invoice | The seller must make an invoice: | (a) | forms of invoice that render obvious an alteration to, or deletion from, the contents of the invoice; and | Before the purchaser takes possession of the goods | ||
| (a) | at the time of the sale; and | ||||||
| (b) | in an approved form; and | ||||||
| (c) | in triplicate; and | ||||||
| (d) | containing a full description of the goods | ||||||
| (b) | the information to be included in an invoice | ||||||
| SB Rule 4 | Seller to retain copies of certain documents | The seller must retain: | |||||
| (a) | the signed SB declaration; and | ||||||
| (b) | a copy of the invoice | ||||||
| SB Rule 5 | Time is limited within which the purchaser may take possession of the goods | The seller must not pass possession of the goods to the purchaser earlier than the commencement of the 60th calendar day before the specified departure date | |||||
| SB Rule 6 | Purchaser may only take possession of goods in a sealed package | The seller must not pass possession of the goods to the purchaser unless: | (a) | the kind of package; and | Before the purchaser takes possession of the goods | ||
| (a) | the goods are enclosed in a package that is: | (b) | the method of sealing the package; and | ||||
| (i) | of an approved kind; and | ||||||
| (ii) | sealed by an approved method so that the goods cannot be removed from the package without the seal being broken; and | (c) | the method of attaching the barrier copy of the invoice to the package | ||||
| (b) | the barrier copy of the invoice is attached to the exterior of the package by an approved method; and | ||||||
| (c) | the customer copy of the invoice is placed inside the package by a method that, if possible, enables the invoice to be read without need to break the seal of the package | ||||||
| SB Rule 7 | Invoice to be retrieved at the point of surrender of goods before the customs barrier | If, before the purchaser presents himself or herself to an officer of Customs as departing the indirect tax zone, the purchaser surrenders the sealed package to the carrier with whom the purchaser is to travel, the seller must retrieve the barrier copy of the invoice at the point of surrender of the package | At the time when the purchaser surrenders the sealed package | ||||
| SB Rule 8 | Invoice to be retrieved when beyond the customs barrier | If the sealed package is carried beyond the Customs barrier by the purchaser in his or her own possession, the purchaser must then surrender the sealed package to the seller and the seller must retrieve the barrier copy of the invoice | After the purchaser presents himself or herself to an officer of Customs as departing the indirect tax zone and before departing on the flight or voyage | ||||
| SB Rule 9 | Sealed package to be examined | The seller must examine the sealed package when dealing with it under SB rule 7 or 8 to ascertain whether it: | Immediately before the barrier copy of the invoice is retrieved under SB rule 7 or 8 | ||||
| (a) | remains sealed; or | ||||||
| (b) | has been tampered with | ||||||
| SB Rule 10 | Tampering or other discrepancy in respect of sealed package is to be notified | The seller must notify the Commissioner as soon as is practicable, in the approved form, if the seller becomes aware that: | The form in which notification is to be given | ||||
| (a) | a package is no longer sealed, or has otherwise been tampered with; or | ||||||
| (b) | the goods enclosed in the package are not the goods described in the customer copy of the invoice or the barrier copy of the invoice, as the case may be | ||||||
| SB Rule 11 | Retrieved invoices must be validated | The seller must validate a retrieved barrier copy of an invoice: | The method by which a retrieved barrier copy of an invoice is to be validated | ||||
| (a) | as soon as is practicable; and | ||||||
| (b) | by the approved method | ||||||
| SB Rule 12 | Invoices must be matched | The seller must reconcile the retrieved barrier copy of an invoice against the seller ' s copy of the invoice, by an approved method | Methods of reconciling a retrieved barrier copy of an invoice against the seller ' s copy of the invoice |
Table 2 Customs Barrier Rules
Goods taken possession of on the outward departure side of the customs barrier and accompanying the traveller
| [ 1] | [ 2] | [ 3] | [ 4] | [ 5] | |
| Rule number | Summary of rule | Details of rule | What the Commissioner may approve | Time when the requirements of the rule must be satisfied | |
| CB Rule 1 | Seller to sight travel documents | The seller of the goods must sight: | (a) | a document of a kind that provides evidence that the purchaser is to travel from the indirect tax zone to a foreign country; and | Before the purchaser takes possession of the goods |
| (a) | the purchaser ' s boarding pass or ticket for travel from the indirect tax zone to a foreign country; or | ||||
| (b) | if appropriate, a document relating to the purchaser that is an approved document | ||||
| (b) | a document of a kind that provides evidence that the purchaser was beyond the customs barrier when taking possession of the goods | ||||
| CB Rule 2 | Purchaser may have to sign a CB declaration | If the purchaser pays for the goods on the indirect tax zone side of the customs barrier and will not take possession of the goods until he or she has passed through the customs barrier, he or she must sign, and retain a copy of, a declaration ( CB declaration ) setting out, in the approved form: | The form of the CB declaration and additional information and statements to be included in the CB declaration | Before the purchaser takes possession of the goods | |
| (a) | details of the purchaser, the goods purchased and the proposed journey; and | ||||
| (b) | a declaration that he or she is aware of the penalty for making a false or misleading statement; and | ||||
| (c) | any other information or statement required by the approved form | ||||
| CB Rule 3 | Seller to make an invoice | The seller must make an invoice or receipt: | (a) | forms of invoice that render obvious an alteration to, or deletion from, the contents of the invoice; and | Before the purchaser takes possession of the goods |
| (a) | at the time of the sale; and | ||||
| (b) | in an approved form; and | ||||
| (c) | in duplicate; and | ||||
| (d) | containing a full description of the goods | (b) | the information to be included in an invoice | ||
| CB Rule 4 | Seller to retain copies of certain documents | The seller must retain: | A document of a kind that provides evidence that the goods have been passed into the possession of the purchaser after he or she has passed through the customs barrier | Before the purchaser takes possession of the goods | |
| (a) | a copy of the invoice; and | ||||
| (b) | the signed CB declaration (if any); and | ||||
| (c) | if the goods are paid for on the indirect tax zone side of the Customs barrier and pass into the possession of the purchaser only after the purchaser has passed through the Customs barrier, an approved document giving evidence of that fact |
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