A New Tax System (Goods and Services Tax) Regulations 2019
Note:
See section 38-185.01 .
CLAUSE 2 2 Sealed bag rulesIf:
(a) a relevant traveller takes possession of goods before presenting to an officer of Customs as departing the indirect tax zone; and
(b) the goods are not LAG products;
the supply of the goods must be made in accordance with the requirements in column 2 of an item in the following table and within the timeframe (if any) in column 3 of the item.
| Sealed bag rules | ||||
| Item |
Column 1
Summary |
Column 2
Requirements |
Column 3
Timeframe |
|
| 1 | Seller to sight travel documents | The seller of the goods must sight: | Before the relevant traveller takes possession of the goods | |
| (a) | the relevant traveller ' s ticket for travel from the indirect tax zone to a foreign country; or | |||
| (b) | if the Commissioner is satisfied that it is appropriate not to require a ticket to be sighted, a document satisfactory to the Commissioner that provides evidence that the relevant traveller is to travel from the indirect tax zone to a foreign country | |||
| 2 | Relevant traveller to sign SB declaration | The relevant traveller must sign, and retain a copy of, a declaration ( SB declaration ) in the approved form setting out: | (a) | In relation to signing - before the relevant traveller takes possession of the goods; and |
| (a) | details of the relevant traveller, the goods and the proposed journey; and | (b) | in relation to retaining a copy - 5 years | |
| (b) | a statement that the relevant traveller: | |||
| (i) | intends departing the indirect tax zone with the goods within 60 days after taking possession; and | |||
| (ii) | will not interfere with the goods, the sealed package containing the goods or the copies of the invoice relating to the goods before surrendering the sealed package in accordance with item 6 or 7; and | |||
| (iii) | will, in accordance with item 6 or 7, surrender the sealed package for removal of the barrier copy of the invoice; and | |||
| (iv) | is aware of the penalty for making a false or misleading statement | |||
| 3 | Seller to make an invoice | The seller must make an invoice: | At the time of the sale | |
| (a) | in the form approved under clause 5 ; and | |||
| (b) | in triplicate; and | |||
| (c) | containing a full description of the goods; and | |||
| (d) | containing any other information that the form requires | |||
| 4 | Time is limited within which the relevant traveller may take possession of the goods | The seller must pass possession of the goods to the relevant traveller | After the start of the 60th day before the date on which the relevant traveller will depart the indirect tax zone, according to the SB declaration | |
| 5 | Relevant traveller may only take possession of goods in a sealed package | The seller must not pass possession of the goods to the relevant traveller unless: | ||
| (a) | the goods are packaged in a manner approved by the Commissioner in writing; and | |||
| (b) | the package is sealed by a method approved by the Commissioner in writing so that the goods cannot be removed from the package without the seal being broken; and | |||
| (c) | a copy of the invoice is attached to the exterior of the package by a method approved by the Commissioner in writing; and | |||
| (d) | a copy of the invoice is placed inside the package by a method that, if possible, enables the invoice to be read without need to break the seal of the package | |||
| 6 | Invoice to be retrieved at the point of surrender of goods before Australian Border Force border clearance area | If, before the relevant traveller presents to an officer of Customs as departing the indirect tax zone, the relevant traveller surrenders the sealed package to the carrier with whom the relevant traveller is to travel, the seller must retrieve the barrier copy of the invoice | At the time when the relevant traveller surrenders the sealed package | |
| 7 | Invoice to be retrieved when beyond the Australian Border Force border clearance area | If the relevant traveller has possession of the package after presenting to an officer of Customs as departing the indirect tax zone, the relevant traveller must surrender the sealed package to the seller and the seller must retrieve the barrier copy of the invoice | After the relevant traveller presents to an officer of Customs as departing the indirect tax zone and before departing on the flight or voyage | |
| 8 | Sealed package to be examined | The seller must examine the sealed package when dealing with it under item 6 or 7 to ascertain whether it: | Immediately before the barrier copy of the invoice is retrieved under item 6 or 7 | |
| (a) | remains sealed; or | |||
| (b) | has been tampered with | |||
| 9 | Tampering or other discrepancy in respect of sealed package is to be notified | The seller must notify the Commissioner in the approved form if the seller becomes aware that: | As soon as is practicable | |
| (a) | the package is no longer sealed, or has otherwise been tampered with; or | |||
| (b) | the goods enclosed in the package are not the goods described in the customer copy of the invoice or the barrier copy of the invoice, as the case may be | |||
| 10 | Retrieved invoices must be validated | The seller must validate the retrieved barrier copy of the invoice by a method approved by the Commissioner in writing | As soon as is practicable | |
| 11 | Invoices must be matched | The seller must reconcile the retrieved barrier copy of the invoice against the seller ' s copy of the invoice, by a method approved by the Commissioner in writing | As soon as is practicable |
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
