Customs Regulation 2015
For subsection 96B(3) of the Act, the Collector may give permission in relation to an inwards duty free shop only if:
(a) the applicant for the permission:
(i) is the holder of a warehouse licence authorising the sale of airport shop goods at the inwards duty free shop; and
(ii) has been granted a lease or licence, and an authority, to operate an inwards duty free shop on land within the airport; and
(b) the application for permission is made in accordance with subsection (2).
60(2)
The application must:
(a) be in writing; and
(b) relate to a single inwards duty free shop; and
(c) specify:
(i) the name of the proprietor of the shop; and
(ii) the name of the inwards duty free shop; and
(iii) the location of the airport where the shop is located; and
(d) be lodged with a Collector for the place where the shop is located.
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