Customs Regulation 2015
60Circumstances in which permission may be given—application
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60 Circumstances in which permission may be given—application
(1) For subsection 96B(3) of the Act, the Collector may give permission in relation to an inwards duty free shop only if: (a) the applicant for the permission: (i) is the holder of a warehouse licence authorising the sale of airport shop goods at the inwards duty free shop; and (ii) has been granted a lease or licence, and an authority, to operate an inwards duty free shop on land within the airport; and (b) the application for permission is made in accordance with subsection (2). (2) The application must: (a) be in writing; and (b) relate to a single inwards duty free shop; and (c) specify: (i) the name of the proprietor of the shop; and (ii) the name of the inwards duty free shop; and (iii) the location of the airport where the shop is located; and (d) be lodged with a Collector for the place where the shop is located.