CUSTOMS REGULATIONS (REPEALED)
This regulation applies if:
(a) on or after 31 March 2007, a person purchased a liquid, aerosol, gel, cream or paste (a LAG product ) as a duty free item at an off-airport duty free shop; and
(b) the delivery and export of the LAG product was the subject of a permission under subsection 96A(2) of the Act; and
(c) the permission was subject to a condition set out in:
(i) paragraph 93(7)(h), (j), (k) or (n); or
(ii) subparagraph 93(7)(m)(i), (ii) or (iii); and
(d) the person dealt with the LAG product in accordance with an arrangement (known as an " interim sealed bag arrangement " ) that:
(i) was administered by the Australian Taxation Office and the Australian Customs Service or the Australian Customs and Border Protection Service on or after 31 March 2007; and
(ii) was consistent with the requirements of Subdivision 4.1.1A of the Aviation Transport Security Regulations 2005 , as in force on 30 September 2007.
93A(2)
The delivery and export of the LAG product is taken to have complied with the conditions in subregulation 93(7) .
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