2Sealed bag rules

#### 2 Sealed bag rules If: (a) a relevant traveller takes possession of goods before presenting to an officer of Customs as departing the indirect tax zone; and (b) the goods are not LAG products; 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. ```html <table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><thead><tr><td colspan="4" style="border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Sealed bag rules</span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Item</span></p></td><td style="width:18.64%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Column 1</span></p><p class="TableHeading"><span>Summary</span></p></td><td style="width:42.3%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Column 2</span></p><p class="TableHeading"><span>Requirements</span></p></td><td style="width:30.48%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Column 3</span></p><p class="TableHeading"><span>Timeframe</span></p></td></tr></thead><tbody><tr><td style="width:8.58%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:18.64%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Seller to sight travel documents</span></p></td><td style="width:42.3%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The seller of the goods must sight:</span></p><p class="Tablea"><span>(a) the relevant traveller’s ticket for travel from the indirect tax zone to a foreign country; or</span></p><p class="Tablea"><span>(b) if the Commissioner is satisfied that it is appropriate not to require a ticket 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</span></p></td><td style="width:30.48%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Before the relevant traveller takes possession of the goods</span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:18.64%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Relevant traveller to sign SB declaration</span></p></td><td style="width:42.3%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The relevant traveller must sign, and retain a copy of, a declaration (</span><span style="font-weight:bold; font-style:italic">SB declaration</span><span>) in the approved form setting out:</span></p><p class="Tablea"><span>(a) details of the relevant traveller, the goods and the proposed journey; and</span></p><p class="Tablea"><span>(b) a statement that the relevant traveller:</span></p><p class="Tablei"><span>(i) intends departing the indirect tax zone with the goods within 60 days after taking possession; and</span></p><p class="Tablei"><span>(ii) will not interfere with the goods, the sealed package containing the goods or the copies of the invoice relating to the goods before surrendering the sealed package in accordance with item</span><span> </span><span>6 or 7; and</span></p><p class="Tablei"><span>(iii) will, in accordance with item</span><span> </span><span>6 or 7, surrender the sealed package for removal of the barrier copy of the invoice; and</span></p><p class="Tablei"><span>(iv) is aware of the penalty for making a false or misleading statement</span></p></td><td style="width:30.48%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tablea"><span>(a) In relation to signing—before the relevant traveller takes possession of the goods; and</span></p><p class="Tablea"><span>(b) in relation to retaining a copy—5 years</span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3</span></p></td><td style="width:18.64%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Seller to make an invoice</span></p></td><td style="width:42.3%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The seller must make an invoice:</span></p><p class="Tablea"><span>(a) in the form approved under clause</span><span> </span><span>5; and</span></p><p class="Tablea"><span>(b) in triplicate; and</span></p><p class="Tablea"><span>(c) containing a full description of the goods; and</span></p><p class="Tablea"><span>(d) containing any other information that the form requires</span></p></td><td style="width:30.48%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>At the time of the sale</span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4</span></p></td><td style="width:18.64%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Time is limited within which the relevant traveller may take possession of the goods</span></p></td><td style="width:42.3%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The seller must pass possession of the goods to the relevant traveller</span></p></td><td style="width:30.48%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>After the start of the 60th day before the date on which the relevant traveller will depart the indirect tax zone, according to the SB declaration</span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>5</span></p></td><td style="width:18.64%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Relevant traveller may only take possession of goods in a sealed package</span></p></td><td style="width:42.3%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The seller must not pass possession of the goods to the relevant traveller unless:</span></p><p class="Tablea"><span>(a) the goods are packaged in a manner approved by the Commissioner in writing; and</span></p><p class="Tablea"><span>(b) the package is sealed by a method approved by the Commissioner in writing so that the goods cannot be removed from the package without the seal being broken; and</span></p><p class="Tablea"><span>(c) a copy of the invoice is attached to the exterior of the package by a method approved by the Commissioner in writing; and</span></p><p class="Tablea"><span>(d) a copy of the invoice is placed inside the package by a method that, if possible, enables the invoice to be read without need to break the seal of the package</span></p></td><td style="width:30.48%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>6</span></p></td><td style="width:18.64%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Invoice to be retrieved at the point of surrender of goods before Australian Border Force border clearance area</span></p></td><td style="width:42.3%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>If, before the relevant traveller presents to an officer of Customs as departing the indirect tax zone, the relevant traveller surrenders the sealed package to the carrier with whom the relevant traveller is to travel, the seller must retrieve the barrier copy of the invoice</span></p></td><td style="width:30.48%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>At the time when the relevant traveller surrenders the sealed package</span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>7</span></p></td><td style="width:18.64%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Invoice to be retrieved when beyond the Australian Border Force border clearance area</span></p></td><td style="width:42.3%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>If the relevant traveller has possession of the package after presenting to an officer of Customs as departing the indirect tax zone, the relevant traveller must surrender the sealed package to the seller and the seller must retrieve the barrier copy of the invoice</span></p></td><td style="width:30.48%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>After the relevant traveller presents to an officer of Customs as departing the indirect tax zone and before departing on the flight or voyage</span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>8</span></p></td><td style="width:18.64%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Sealed package to be examined</span></p></td><td style="width:42.3%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The seller must examine the sealed package when dealing with it under item</span><span> </span><span>6 or 7 to ascertain whether it:</span></p><p class="Tablea"><span>(a) remains sealed; or</span></p><p class="Tablea"><span>(b) has been tampered with</span></p></td><td style="width:30.48%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Immediately before the barrier copy of the invoice is retrieved under item</span><span> </span><span>6 or 7</span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>9</span></p></td><td style="width:18.64%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Tampering or other discrepancy in respect of sealed package is to be notified</span></p></td><td style="width:42.3%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The seller must notify the Commissioner in the approved form if the seller becomes aware that:</span></p><p class="Tablea"><span>(a) the package is no longer sealed, or has otherwise been tampered with; or</span></p><p class="Tablea"><span>(b) the goods enclosed in the package are not the goods described in the customer copy of the invoice or the barrier copy of the invoice, as the case may be</span></p></td><td style="width:30.48%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>As soon as is practicable</span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>10</span></p></td><td style="width:18.64%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Retrieved invoices must be validated</span></p></td><td style="width:42.3%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The seller must validate the retrieved barrier copy of the invoice by a method approved by the Commissioner in writing</span></p></td><td style="width:30.48%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>As soon as is practicable</span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>11</span></p></td><td style="width:18.64%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Invoices must be matched</span></p></td><td style="width:42.3%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The seller must reconcile the retrieved barrier copy of the invoice against the seller’s copy of the invoice, by a method approved by the Commissioner in writing</span></p></td><td style="width:30.48%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>As soon as is practicable</span></p></td></tr></tbody></table> ```