A New Tax System (Goods and Services Tax) Regulations 2019

Schedule 1 - Rules for the supply of goods to a relevant traveller

Note:

See section 38-185.01 .

CLAUSE 4

4 Customs barrier rules
If a relevant traveller takes possession of goods after presenting to an officer of Customs as departing the indirect tax zone, 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.

Customs barrier 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)		either:
				(i)	the relevant traveller ' s boarding pass or ticket for travel from the indirect tax zone to a foreign country; or
				(ii)	if the Commissioner is satisfied that it is appropriate not to require a ticket or boarding pass 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; and
		(b)		a document satisfactory to the Commissioner that provides evidence that the relevant traveller presented to an officer of Customs as departing the indirect tax zone before taking possession of the goods
2	Relevant traveller may have to sign a CB declaration	If the relevant traveller pays for the goods before presenting to an officer of Customs as departing the indirect tax zone, the relevant traveller must sign, and retain a copy of, a declaration ( *CB 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 is aware of the penalty for making a false or misleading statement
3	Seller to make an invoice or receipt	The seller must make an invoice or receipt:	At the time of the sale
		(a)		in the form approved under clause 5 ; and
		(b)		in duplicate; and
		(c)		containing a full description of the goods; and
		(d)		containing any other information that the form requires

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.