EXCISE REGULATIONS (AMENDMENT) 1986 NO. 78 EXCISE REGULATIONS (AMENDMENT) 1986 NO. 78 - TABLE OF PROVISIONS 1. Outwards duty free shops 2. 1986 No. 78 EXCISE REGULATIONS (AMENDMENT) - REG 1 Outwards duty free shops 1. Regulation 79 of the Excise Regulations is amended by inserting after the definition of "airport departure area" in sub-regulation (1) the following definition: " 'duty free shop' means an outwards duty free shop;". 1986 No. 78 EXCISE REGULATIONS (AMENDMENT) - REG 2 2. After regulation 79 of the Excise Regulations the following regulations are inserted: Prescribed goods for home consumption "80. For the purposes of sub-section 58E (1) of the Act, airport shop goods sold to relevant travellers in an inwards duty free shop are prescribed goods. Inwards duty free shops "81. (1) In this regulation, unless the contrary intention appears- '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. "(2) Words and phrases that are used in this regulation and in section 61E of the Act have, in this regulation, unless the contrary intention appears, the same respective meanings as in that section. "(3) A Collector shall not give permission under sub-section 61E (2) of the Act otherwise than upon the making, in accordance with this regulation, of an application for such permission. "(4) An application for permission under sub-section 61E (2) of the Act- (a) shall be made in writing; (b) shall relate to a single inwards duty free shop; (c) shall specify- (i) the name of the proprietor of the inwards duty free shop; (ii) the name of the inwards duty free shop; and (iii) the location of the airport at which the duty free shop is situated; and (d) shall be lodged with a Collector for the State or Territory in which the inwards duty free shop is situated. "(5) The following circumstances are prescribed as circumstances in which permission may be given by a Collector under sub-section 61E (2) of the Act, namely: (a) that the applicant is the holder of a warehouse licence within the meaning of Part V of the Customs Act 1901 authorising the sale of airport shop goods at an inwards duty free shop; and (b) that the applicant has been granted a lease or licence and an authority to trade under the Airports (Business Concessions) Act 1959 for the operation of an inwards duty free shop on land within the airport. "(6) Permission under sub-section 61E (2) of the Act shall have effect for such period, commencing on the day on which the permission is given, as the permission specifies. "(7) Permission under sub-section 61E (2) of the Act in relation to an inwards duty free shop is subject to the following conditions: (a) that goods shall not be sold in the shop to a person unless that person is a relevant traveller and produces to the proprietor a ticket or other document that is evidence that the person has arrived in Australia on an international flight; (b) 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- (i) to be transferred to the proprietor, or any servant or agent of the proprietor, after the relevant traveller has cleared customs; or (ii) to remain with the proprietor or any servant or agent of the proprietor; (c) that the proprietor shall, with reasonable prominence and in numbers sufficient to give reasonable notice to relevant travellers of the matters so stated, display in the inwards duty free shop signs in a form authorised in writing by a Collector for the purposes of this provision that state clearly- (i) the amounts of alcoholic liquor, tobacco products and perfume that may be entered for home consumption by a relevant traveller free of duties of Customs and of duties of Excise; and (ii) the conditions (if any) with which, for the purposes of the Customs Acts, a relevant traveller is to comply in relation to the purchase of goods at the shop. "(8) The grounds on which a Collector may, under sub-section 61E (11) of the Act, revoke a permission given under sub-section 61E (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 inwards duty free shop to which the permission relates or by his 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 Customs Acts; (c) that any of the following, namely, a lease, licence, or authority to trade, granted under the Airports (Business Concessions) Act 1959 has expired or been cancelled. "(9) The revocation by a Collector, under sub-section 61E (11) of the Act, of a permission given under sub-section 61E (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.". - NOTES 1986 No. 78*1* EXCISE REGULATIONS*2* (AMENDMENT) *1* Notified in the Commonwealth of Australia Gazette on 24 April 1986. *2* Statutory Rules 1925 No. 181 as amended by 1926 No. 70; 1928 No. 131; 1929 Nos. 74, 92 and 97; 1930 No. 71; 1931 Nos. 25 and 43; 1932 Nos. 13, 51, 105 and 129; 1933 Nos. 37 and 103; 1934 Nos. 9, 65 and 76; 1936 Nos. 26, 56 and 99; 1939 Nos. 5, 39, 60, 121 and 169; 1940 Nos. 17 and 48; 1941 No. 313; 1942 Nos. 291, 335 and 387; 1943 Nos. 22 and 140; 1944 No. 173; 1945 No. 103; 1946 No. 89; 1947 Nos. 28 and 85; 1948 Nos. 36 and 95; 1949 No. 96; 1950 No. 16; 1951 Nos. 81 and 123; 1952 No. 97; 1953 No. 86; 1954 Nos. 22 and 109; 1955 Nos. 54 and 65; 1956 No. 128; 1958 Nos. 18 and 87; 1959 No. 76; 1960 Nos. 27 and 77; 1961 No. 61; 1962 Nos. 4, 46 and 108; 1963 No. 147; 1965 No. 195; 1966 Nos. 164 and 174; 1967 No. 172; 1969 Nos. 153, 187 and 205; 1970 Nos. 114 and 142; 1971 Nos. 60, 142 and 171; 1972 Nos. 92 and 209; 1973 No. 258; 1974 Nos. 119 and 207; 1975 No. 162; 1978 Nos. 196 and 275; 1979 No. 279; 1980 Nos. 111 and 374; 1981 Nos. 163, 242 and 275; 1982 Nos. 138 and 254; 1983 No. 306; 1984 Nos. 19, 126, 219 and 320; 1985 Nos. 13, 75, 127, 137, 141, 142, 234, 307 and 357.