EXCISE REGULATION 2015
This section applies in relation to a package mentioned in subsection 35(2) that is prepared by the proprietor of the shop for a relevant traveller.
38(2)
If the package:
(a) is surrendered by the relevant traveller for carriage otherwise than in the cabin of the aircraft or ship; or
(b) is taken by the relevant traveller into a departure area;
the proprietor must, at the point of surrender or within the departure area, cause the package to be examined to check whether it remains sealed and whether it has been tampered with.
38(3)
If the package remains sealed and has not been tampered with, the proprietor must cause the copy of the invoice mentioned in paragraph 36(4)(b) to be removed from the package.
38(4)
Subsection (5) applies if:
(a) the package is no longer sealed or has been otherwise tampered with; or
(b) the copy of the invoice enclosed in the package does not correspond with the copy of the invoice that was attached to the package; or
(c) the copy of the invoice that was required to be enclosed in the package is not enclosed; or
(d) the copy of the invoice that was required to be attached to the package is not attached; or
(e) the goods enclosed in the package are not as specified in the copy of the invoice enclosed in, or attached to, the package.
38(5)
The proprietor must give to the CEO a notice specifying:
(a) the name of the relevant traveller; and
(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 and time of the departure of the flight or voyage;
(ii) for a relevant flight - the number or other designation of the flight;
(iii) for a relevant voyage - the name of the ship and the number or other designation of the voyage; and
(c) the nature of the discrepancy identified under subsection (4).
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