Customs Amendment (Collecting Tobacco Duties) Regulations 2019 (F2019L00350)
Schedule 1 Amendments
Customs Regulation 2015
2 Clause 1 of Schedule 6 (at the end of the table)
Add:
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20 |
All of the following apply: (a) duty has been paid on tobacco products imported into Australia; (b) the tobacco products have been sold, by the person who paid the duty, to: (i) the proprietor of an inwards duty free shop; or (ii) the proprietor of an outwards duty free shop; (c) the tobacco products have been received by the proprietor of the duty free shop; (d) the tobacco products were sold to the proprietor of the duty free shop for the purposes of the proprietor selling the tobacco products to a relevant traveller (within the meaning of subsections 96A(1) and 96B(1) of the Act). |
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21 |
All of the following apply: (a) duty has been paid on tobacco products imported into Australia; (b) the tobacco products have been sold, by the person who paid the duty, to the holder of a warehouse licence in respect of a warehouse that is licensed to warehouse either or both of the following: (i) aircraft's stores; (ii) ship's stores; (c) the tobacco products have been received by the holder of the warehouse licence; (d) the tobacco products were sold for the purposes of the operation of the warehouse as a seller of either or both of the following: (i) aircraft's stores; (ii) ship's stores. |
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