Commonwealth Numbered Regulations

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.".