EXCISE REGULATIONS 1925 (REPEALED)

PART IVA - DUTY FREE SHOPS  

REGULATION 79   OUTWARDS DUTY FREE SHOPS  

79(1)    
In this regulation and regulation 79A , unless the contrary intention appears:

departure area
means a part of an airport or wharf that is set aside for the reception of relevant travellers:

(a) after the travellers have complied with the requirements of the laws of the Commonwealth relating to the departure of persons for places outside Australia; and

(b) before the travellers embark on an aircraft or ship for a relevant flight or relevant voyage.

duty free shop
means an outwards duty free shop.

off-airport duty free shop
means a duty free shop that is not an on-airport duty free shop.

on-airport duty free shop
means a duty free shop that is located in a departure area of an airport.

relevant flight
, in relation to a person who is a relevant traveller, means the international flight in relation to which the person is a relevant traveller.

relevant voyage
, in relation to a person who is a relevant traveller, means the international voyage in relation to which the person is a relevant traveller.

79(2)    
Words and phrases that are used in this regulation and in section 61D of the Act have, in this regulation, unless the contrary intention appears, the same respective meanings as in that section.

79(3)    
A Collector shall not give permission under subsection 61D(2) of the Act otherwise than upon the making, in accordance with this regulation, of an application for such permission.

79(4)    
An application for permission under subsection 61D(2) of the Act:

(a) shall be made in writing;

(b) shall relate to a single duty free shop;

(c) shall specify:

(i) the name of the proprietor of the duty free shop;

(ii) the name of the duty free shop; and

(iii) the address at which the duty free shop is situated; and

(d) shall be lodged with a Collector for the place at which the duty free shop is situated.

79(5)    
The following matter is prescribed to be taken into account by a Collector when deciding whether to give permission under subsection 61D(2) of the Act, namely, whether the proprietor of the duty free shop in respect of which the permission is sought is likely to be able, in the event of permission being given, to comply with the conditions set out in paragraphs (7) (g), (h) and (j).

79(6)    
Permission under subsection 61D(2) of the Act shall have effect for such period, commencing on the day on which the permission is given, as the permission specifies.

79(7)    
Permission under subsection 61D(2) of the Act in relation to an off-airport duty free shop is subject to the following conditions:

(a) that the proprietor must not sell goods to a person who is in the shop unless:

(i) the person is a relevant traveller; and

(ii) the person has shown to the proprietor a ticket, or other document approved by a Collector under paragraph 61D(7) (b) of the Act, that shows that the person is entitled to make the relevant flight or relevant voyage;

(b) that the proprietor must not enter into an agreement to sell goods to a person who is not in the shop unless:

(i) the person is a relevant traveller; and

(ii) the person has given, whether orally or in writing, to the proprietor the particulars of the intended exportation of the goods by the person required under subparagraph (e)(ii); and

(iii) the agreement is subject to the condition that the sale takes place in the shop;

(ba) that the proprietor must not deliver goods to a relevant traveller to whom the goods are sold under an agreement referred to in paragraph (b) unless the traveller has shown to the proprietor the ticket, or other document approved by a Collector under paragraph 61D(7) (b) of the Act, that confirms the particulars given to the proprietor under subparagraph (b)(ii);

(c) that goods shall not be delivered from the duty free shop to a relevant traveller earlier than the commencement of the 60th day before the day on which, according to the ticket or other document shown to the proprietor under subparagraph (a)(ii) or the particulars given to the proprietor under subparagraph (b)(ii), the relevant flight or relevant voyage is to depart;

(d) that goods shall not be delivered from the duty free shop to a relevant traveller unless they are enclosed in a package:

(i) that is sealed in such a manner that the goods cannot be removed from it without the seal being broken; and

(ii) the outside of which is clearly marked to show:

(A) that it contains goods that were sold in a duty free shop; and

(B) the name of that shop; and

(iii) if the package is of a size that it may, in accordance with the conditions applicable to the carriage of the relevant traveller on the relevant flight or relevant voyage, be carried in the cabin of the aircraft or ship - that is transparent enough for the goods to be easily identified;

(e) that, at the time of each sale of goods required to be sold in a sealed package at the duty free shop, the proprietor shall prepare, in triplicate, an invoice, being one of a series of sequentially numbered invoices, specifying:

(i) the name and usual residential address of the relevant traveller;

(ii) the following particulars of the intended exportation of the goods by the relevant traveller on the relevant flight or relevant voyage:

(A) the date of departure;

(B) the airport or wharf of departure;

(C) in the case of a relevant flight - the number or other designation of the flight;

(D) in the case of a relevant voyage - the name of the ship and the number or other designation of the voyage;

(E) the number or other identification of the traveller's ticket or similar travel document approved by the Collector for the purposes of paragraph 61D (7) (b) of the Act;

(iii) a precise description of the goods, including:

(A) the quantity, in figures, of each item of the goods and the total number, in words, of items on the invoice; and

(B) the sale value, in figures, of each item or quantity of items; and

(C) the total sales value of those items and quantities of items;

being a description prepared in such a way as to make it impracticable to add other items to the description;

(f) that, upon preparing an invoice in accordance with paragraph (e), the proprietor shall:

(i) place one copy with the goods inside the package referred to in paragraph (d) and, where the package complies with subparagraph (d) (iii), position the copy so that the invoice may be read without the seal of the package being broken;

(ii) place one copy in a waterproof envelope and attach that envelope securely to the outside of the package; and

(iii) retain one copy in his own records;

(g) subject to subregulation (7A), that, before the date of departure referred to in sub-subregulation (e) (ii) (A), the proprietor shall, by telex or by such other means as are approved by a Collector, provide a Collector with the following information in relation to a sale from the duty free shop:

(i) the name of the shop;

(ii) the name of the relevant traveller;

(iii) in relation to the relevant flight or relevant voyage:

(A) the date and time of departure; and

(B) in the case of a relevant flight - the number or other designation of the flight; and

(C) in the case of a relevant voyage - the name of the ship and the number or other designation of the voyage;

(iv) a full description of any item of the goods included in the sale having a sale value of $500 or more;

(v) the total number of items of the goods included in the sale;

(vi) the total number of packages of the kind referred to in paragraph (d) in which the goods included in the sale are packed;

(vii) the total number of those packages that are, respectively:

(A) packages to which subparagraph (d) (iii) applies; and

(B) packages to which that subparagraph does not apply;

(viii) the invoice numbers in respect of all invoices relating to the sale;

(h) that the proprietor shall, in relation to each package referred to in paragraph (d) that is surrendered by the relevant traveller for carriage otherwise than in the cabin of the aircraft or ship, at the point of surrender:

(i) cause the package to be examined with a view to ascertaining whether it remains sealed as specified in subparagraph (d) (i) and has not been tampered with; and

(ii) where the package remains so sealed and has not been tampered with, cause the copy invoice referred to in subparagraph (f) (ii) to be removed from the package;

(j) that the proprietor shall, in relation to each package referred to in paragraph (d) that is taken by the relevant traveller into a departure area, within that area:

(i) cause the package to be examined with a view to ascertaining whether it remains sealed as specified in subparagraph (d) (i) and has not been tampered with;

(ii) where the package remains so sealed and has not been tampered with, cause the copy invoice referred to in subparagraph (f) (ii) to be removed from the package;

(k) that, where, upon the carrying out of the operations specified in paragraph (h) or (j), a discrepancy is detected, in that:

(i) a package is no longer sealed as specified in subparagraph (d) (i) or has been otherwise tampered with;

(ii) the invoice enclosed in the package does not correspond with the copy invoice (if any) that was attached to the package;

(iii) an invoice required to be enclosed in, or a copy invoice required to be attached to, a package is not so enclosed or attached; or

(iv) the goods enclosed in a package are not as specified in the invoice enclosed in, or the copy invoice (if any) that was attached to, the package;

the proprietor shall cause to be given immediately to a Collector notice specifying:

(v) the name of the relevant traveller;

(vi) the following particulars of the intended exportation of the goods by the relevant traveller on the relevant flight or relevant voyage:

(A) the date and time of the departure of the flight or voyage;

(B) in the case of a relevant flight - the number or other designation of the flight;

(C) in the case of a relevant voyage - the name of the ship and the number or other designation of the voyage; and

(viii) the nature of the discrepancy;

(m) that a relevant traveller to whom goods are sold in a duty free shop:

(i) shall not remove, alter or otherwise interfere with, or suffer to be removed, altered or interfered with (except as required by this regulation), an invoice attached to the outside of a package pursuant to subparagraph (f) (ii); < p1 > (ii) shall not, before the exportation of those goods, break the seals on, or otherwise tamper with the integrity of, the package in which those goods are enclosed or (except as authorized by or under the Act) suffer those seals to be broken or the integrity of the package to be otherwise tampered with;

(iii) shall:

(A) on surrendering a package containing those goods for carriage otherwise than in the cabin of an aircraft or ship;

(B) on taking a package containing those goods into a departure area;

present the package, sealed as specified in subparagraph (d) (i) and with the invoice attached as specified in subparagraph (f) (ii), to the proprietor or a servant or agent of the proprietor and permit the proprietor, or the servant or agent of the proprietor, as the case may be, to examine the package and to remove that invoice from it;

(iv) if the relevant traveller does not export the goods on the relevant flight or the relevant voyage, must, not later than noon on the next working day of the duty free shop after the date specified in the invoice relating to the goods as the time for the departure of that flight or voyage (in this subparagraph called scheduled departure time ), notify the proprietor accordingly, and:

(A) if the relevant traveller intends to export the goods on a subsequent flight, being a flight departing not more than 48 hours after the scheduled departure time - notify the proprietor of that intention and, at the same time, provide the proprietor with the flight number or other designation, and particulars of the intended date and time of departure, of that flight; or

(B) if the relevant traveller intends to export the goods on a subsequent voyage, being a voyage departing not more than 48 hours after the scheduled departure time - notify the proprietor of that intention and, at the same time, provide the proprietor with the name of the ship and voyage number or other designation, and particulars of the intended date and time of departure, of that voyage; or

(C) if the relevant traveller does not intend to export the goods as mentioned in sub-subparagraph (A) or (B), at the same time, notify the proprietor accordingly and, not later than the close of business of the duty free shop on the second working day of the shop after the scheduled departure time, return the goods to the shop; and

(v) if, having notified the proprietor, under sub-subparagraph (iv) (A) or (B), of his or her intention to export the goods on a flight or voyage after the relevant flight or relevant voyage, the relevant traveller does not so export the goods:

(A) not later than noon on the next working day of the duty free shop after the date of departure specified in the notification of intention, notify the proprietor that the goods have not been so exported; and

(B) not later than the close of business of the duty free shop on the second working day after that specified date of departure, return the goods to the shop;

(n) that within 21 working days of the duty free shop after the end of a month, the proprietor must lodge with a Collector a return setting out: < p1 > (i) the name of the duty free shop; and

(ii) the invoice number of each invoice:

(A) prepared in accordance with paragraph (e) for goods delivered from the shop for export; and

(B) that specifies under sub-subparagraph (e) (ii) (A) a date of departure that is in the month; and

(C) a copy of which has not been removed during the month in accordance with subparagraph (h) (ii) or (j) (ii); and

(iii) the invoice number of each invoice:

(A) prepared in accordance with paragraph (e) for goods delivered from the shop for export; and

(B) that specifies under sub-subparagraph (e) (ii) (A) a date of departure that is in the month; and

(C) a copy of which has been removed during the month in accordance with subparagraph (h) (ii) or (j) (ii); and

(D) in respect of which an electronic record has not been provided in accordance with subregulation (9); and

(iv) in relation to an invoice referred to in subparagraph (ii) or (iii):

(A) the particulars required to be set out in the invoice; and

(B) the amount of excise duty payable in respect of the goods to which the invoice relates;

and must pay to a Collector an amount equal to the sum of the amounts of excise duty specified in the return.

Note:

See also regulation 79A .

79(7A)    
Paragraph (7) (g) applies only if, in relation to a particular case, the Collector directs the proprietor to provide the information specified in that paragraph.

79(8)    
Permission under subsection 61D (2) of the Act in relation to an on-airport duty free shop is subject to the following conditions:

(a) that the proprietor must not sell goods to a person who is in the shop unless:

(i) the person is a relevant traveller; and

(ii) the person has shown to the proprietor a ticket, or other document approved by a Collector under paragraph 61D(7) (b) of the Act, that shows that the person is entitled to make the relevant flight;

(aa) that the proprietor must not enter into an agreement to sell goods to a person who is not in the shop unless:

(i) the person is a relevant traveller; and

(ii) the person has given, whether orally or in writing, to the proprietor the particulars of the intended exportation of the goods by the person required under subparagraph (b)(ii) or (c)(i); and

(iii) the agreement is subject to the condition that the sale takes place in the shop;

(ab) that the proprietor must not deliver goods to a relevant traveller to whom the goods are sold under an agreement referred to in paragraph (aa) unless the traveller has shown to the proprietor the ticket, or other document approved by a Collector under paragraph 61D(7) (b) of the Act, that confirms the particulars given to the proprietor under subparagraph (aa)(ii);

(b) that, at the time of each sale of goods at the duty free shop, where the purchaser is a relevant traveller who is the pilot or a member of the crew of an aircraft, the proprietor shall prepare, in duplicate, an invoice, being one of a series of sequentially numbered invoices, specifying:

(i) the name and usual residential address of the relevant traveller;

(ii) the following particulars of the intended exportation of the goods by the relevant traveller:

(A) the date of departure;

(B) the airport of departure;

(C) the flight number or, where inapplicable, other designation;

in respect of the relevant flight; and

(iii) a precise description of the goods, including:

(A) the quantity, in figures, of each item of the goods; and

(B) the sale value, in figures, of each item or quantity of items; and

(C) the total sales value of those items and quantities of items;

being a description prepared in such a way as to make it impracticable to add other items to the description;

(c) that, at the time of each sale of goods at the duty free shop, where the purchaser is a relevant traveller who is a passenger on an aircraft, the proprietor shall prepare, in duplicate, an invoice, being one of a series of sequentially numbered invoices, specifying:

(i) the following particulars of the intended exportation of the goods by the relevant traveller:

(A) the date of departure;

(B) the flight number or, where inapplicable, other designation;

in respect of the relevant flight; and

(ii) a precise description of the goods, including:

(A) the total sales value of those items and quantities of items; and

(B) the quantity, in figures, of each item; and

(C) the sale value, in figures, of each such item or quantity of items;

being a description prepared in such a way as to make it impracticable to add other items to the description;

(d) that, upon preparing an invoice pursuant to paragraph (b) or (c), the proprietor shall:

(i) place 1 copy with the goods that are to be delivered to the relevant traveller; and

(ii) retain the other copy or copies, as the case requires, in the proprietor's own records.

79(9)    
For the purpose of paragraph 61D (10)(b) of the Act, in relation to the proprietor of an off-airport duty free shop:

(a) the way for the proprietor to provide proof to the Collector in relation to goods of a kind mentioned in that paragraph is by providing an electronic record of the invoice numbers of copy invoices removed, in accordance with subparagraph (7) (h) (ii) or (7) (j) (ii), from the package of the goods; and

(b) the time within which the proprietor must provide that proof to the Collector is 10 working days of the duty free shop after the date of departure of the relevant traveller.

79(10)    
Within 21 working days of the duty free shop after the end of a month, the proprietor must produce a computer generated list in an approved form setting out the invoice number of each invoice:

(a) that specifies under sub-subparagraph (7) (e) (ii) (A) a date of departure that is in the month; and

(b) a copy of which has been removed during the month in accordance with subparagraph (7) (h) (ii) or (7) (j) (ii); and

(c) in respect of which an electronic record has been provided in accordance with subregulation (9).

79(11)    
Permission under subsection 61D(2) of the Act in relation to a duty free shop, being either an off-airport duty free shop or an on-airport duty free shop, is subject to the condition that the proprietor, and servants and agents of the proprietor, shall not enter into an arrangement with a relevant traveller pursuant to which goods delivered to that relevant traveller under that permission are:

(a) to be transferred to the proprietor, or any servant or agent of the proprietor, upon the return of the relevant traveller to Australia; or

(b) to remain with the proprietor or any servant or agent of the proprietor.

79(12)    
The grounds on which a Collector may, under subsection 61D(13) of the Act, revoke a permission given under subsection 61D(2) of the Act are the following grounds:

(a) that a condition to which the permission is subject, being a condition required to be complied with by the proprietor of the duty free shop to which the permission relates or by the proprietor's servants or agents, has not been so complied with;

(b) that revocation of the permission is, for any other reason, necessary for the protection of the revenue or otherwise to ensure compliance with the Act.

79(13)    
The revocation by a Collector, under subsection 61D (13) of the Act, of a permission given under subsection 61D (2) of the Act shall be effected by notice in writing, which shall include a statement of the reasons for the revocation, served on the person to whom the permission was given.

79(14)    
A relevant traveller to whom goods are sold in an outwards duty free shop must, at or before the time of delivery of the goods, sign a recognition, in an approved form, of the traveller's obligations concerning the export of the goods.