96BInwards duty free shops

96B  Inwards duty free shops

international flight means a flight, whether direct or indirect, by an aircraft between a place outside Australia from which the aircraft took off and a place in Australia at which the aircraft landed.

inwards duty free shop means a warehouse in respect of which the relevant warehouse licence authorises the sale in the warehouse of airport shop goods to relevant travellers.

proprietor, in relation to an inwards duty free shop, means the holder of the warehouse licence that relates to the inwards duty free shop.

relevant traveller means a person who:

 (a) has arrived in Australia on an international flight, whether as a passenger on, or as the pilot or a member of the crew of, an aircraft; and

 (b) has not been questioned, for the purposes of this Act, by an officer of Customs in respect of goods carried on that flight.

 (2) A warehouse licence is not to authorise the sale in the warehouse of airport shop goods to relevant travellers unless the warehouse:

 (a) is situated at an airport; and

 (b) is so located that passengers on international flights who arrive at that airport would normally have access to the warehouse before being questioned for the purposes of this Act by officers of Customs.

 (3) Subject to the regulations (if any), a Collector may give permission, in accordance with subsection (4), for airport shop goods that are specified in the permission and are sold to a relevant traveller in an inwards duty free shop that is specified in the permission to be:

 (a) delivered to the relevant traveller; and

 (b) taken by the relevant traveller for reporting to an officer of Customs doing duty in relation to clearance under this Act of the personal baggage of the relevant traveller.

 (4) Permission under subsection (3) is given in accordance with this subsection if it is in writing and is delivered to the proprietor of the inwards duty free shop to which the permission relates.

 (5) Without limiting the matters that may be prescribed in regulations referred to in subsection (3), those regulations:

 (a) may prescribe circumstances in which permission under that subsection may be given;

 (b) may prescribe matters to be taken into account by a Collector when deciding whether to give permission under that subsection; and

 (c) may prescribe conditions to which a permission under that subsection is to be subject.

 (6) A Collector may, when giving permission under subsection (3) or at any time while a permission under that subsection is in force, impose conditions to which the permission is to be subject, being conditions that, in the opinion of the Collector, are necessary: