EXCISE REGULATION 2015
At the time of the sale of the goods that are to be delivered from the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in triplicate, specifying the following:
(a) the name and usual residential address of the relevant traveller;
(b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:
(i) the date of departure;
(ii) the airport or wharf of departure;
(iii) for a relevant flight - the flight number or other designation of the flight;
(iv) for a relevant voyage - the name of the ship and the number or other designation of the voyage;
(v) the number or other identification of the traveller ' s ticket or other document approved by the CEO for paragraph 61D(7)(b) of the Act;
(c) a precise description of the goods, including:
(i) the quantity, in figures, of each item of the goods; and
(ii) the total number, in words, of the items mentioned in the invoice; and
(iii) the sale amount, in figures, of each item or quantity of items; and
(iv) the total sale amount of those items and quantities of items.
36(2)
The invoice must be one of a series of sequentially numbered invoices.
36(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.
36(4)
After preparing the invoice, the proprietor must:
(a) place one copy with the goods inside the package mentioned in subsection 35(2) ; and
(b) place one copy in a waterproof envelope and attach that envelope securely to the outside of the package; and
(c) retain one copy in the proprietor ' s own records.
36(5)
For a package mentioned in paragraph 35(2)(b) , the copy of the invoice mentioned in paragraph (4)(a) must be positioned so that it may be read without the seal of the package being broken.
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