EXCISE REGULATION 2015
The proprietor of the shop must not sell the goods to a person who is in the shop unless:
(a) the person is a relevant traveller; and
(b) the person has shown to the proprietor a ticket, or other document, that shows that the person has arrived in Australia on an international flight.
52(2)
The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:
(a) the person is, or intends to be, a relevant traveller; and
(b) the person has given the proprietor, orally or in writing:
(i) the date of the person ' s arrival or intended arrival in Australia; and
(ii) the flight number or other designation of the international flight on which the person arrived or intends to arrive; and
(c) the proprietor has informed the person of:
(i) the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of excise duty; and
(ii) the conditions with which, for the purposes of the Customs Acts (within the meaning of the Customs Act 1901 ), a relevant traveller must comply in relation to the purchase of goods at the shop; and
(d) the agreement is subject to the condition that the sale takes place in the shop.
52(3)
The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document, that confirms the information given to the proprietor under subparagraph (2)(b)(ii).
52(4)
The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to that relevant traveller under the permission are:
(a) to be transferred to the proprietor, or an employee or agent of the proprietor, after the relevant traveller has cleared customs; or
(b) to remain with the proprietor or an employee or agent of the proprietor.
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