48Invoice for goods to be delivered

48 Invoice for goods to be delivered

(1) At the time of the sale of the goods that are to be delivered from the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in triplicate, specifying the following: (a) the name and usual residential address of the relevant traveller; (b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller: (i) the date of departure; (ii) the airport or wharf of departure; (iii) for a relevant flight—the flight number or other designation of the flight; (iv) for a relevant voyage—the name of the ship and the number or other designation of the voyage; (v) the number or other identification of the traveller’s ticket or other document approved by the Collector for paragraph 96A(7)(b) of the Act; (c) a precise description of the goods, including: (i) the quantity, in figures, of each item of the goods; and (ii) the total number, in words, of the items mentioned in the invoice; and (iii) the sale amount, in figures, of each item or quantity of items; and (iv) the total sale amount of those items and quantities of items. (2) The invoice must be one of a series of sequentially numbered invoices. (3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description. (4) After preparing the invoice, the proprietor must: (a) place one copy with the goods inside the package mentioned in subsection 47(2); and (b) place one copy in a waterproof envelope and attach that envelope securely to the outside of the package; and (c) retain one copy in the proprietor’s own records. (5) For a package mentioned in paragraph 47(2)(b), the copy of the invoice mentioned in paragraph (4)(a) must be positioned so that it may be read without the seal of the package being broken.