EXCISE REGULATION 2015
The proprietor of the shop must comply with this section within 21 working days of the shop after the end of a month.
39(2)
The proprietor must lodge with the CEO a return setting out the following:
(a) the name of the shop;
(b) the invoice number of each invoice:
(i) prepared in accordance with section 36 for the goods delivered from the shop for export; and
(ii) that specifies under that section a date of departure that is in the month; and
(iii) a copy of which was not removed during the month in accordance with subsection 38(3) from a package containing the goods;
(c) the invoice number of each invoice:
(i) that meets the requirements of subparagraphs (b)(i) and (ii); and
(ii) a copy of which was removed during the month in accordance with subsection 38(3) ; and
(iii) for which an electronic record has not been provided in accordance with section 46 ;
(d) for each invoice mentioned in paragraph (b) or (c):
(i) the particulars required to be set out in the invoice; and
(ii) the amount of excise duty payable for the goods to which the invoice relates.
39(3)
The proprietor must pay to the CEO an amount equal to the sum of the amounts of excise duty specified in the return.
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