Customs Regulation 2015
At the time of the sale of the goods at the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in duplicate, specifying the following:
(a) if the relevant traveller is the pilot, or a member of the crew, of an aircraft - the name and usual residential address of the relevant traveller;
(b) the following particulars about the relevant flight for the intended exportation of the goods by the relevant traveller:
(i) the date of departure;
(ii) if the relevant traveller is the pilot, or a member of the crew, of an aircraft - the airport of departure;
(iii) the flight number or other designation of the flight;
(c) a precise description of the goods, including:
(i) the quantity of each item of the goods; and
(ii) the sale amount of each item or quantity of items; and
(iii) the total sale amount of those items and quantities of items.
57(2)
The invoice must be one of a series of sequentially numbered invoices.
57(3)
The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.
57(4)
After preparing an invoice, the proprietor of the shop must:
(a) place one copy with the goods that are to be delivered to the relevant traveller; and
(b) retain one copy in the proprietor ' s own records.
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