61DOutwards duty free shops

61D  Outwards duty free shops

international flight means a flight, whether direct or indirect, by an aircraft between a place in Australia from which the aircraft takes off and a place outside Australia at which the aircraft lands or is intended to land.

international voyage means a voyage, whether direct or indirect, by a ship between a place in Australia and a place outside Australia.

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

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

relevant traveller means a person:

 (a) who intends to make an international flight, whether as a passenger on, or as a pilot or member of the crew of, an aircraft; or

 (b) who intends to make an international voyage, whether as a passenger on, or as the master or a member of the crew of, a ship.

warehouse licence has the same meaning as it has in the Customs Act 1901.

 (2) Subject to the regulations (if any), a Collector may give permission, in accordance with subsection (3), for excisable goods that are specified in the permission, are subject to the CEO’s control and are sold to a relevant traveller in an outwards duty free shop that is specified in the permission to be:

 (a) delivered to the relevant traveller personally for exportation by him or her when making the international flight or voyage in relation to which he or she is a relevant traveller; and

 (b) exported by the relevant traveller when making that flight or voyage without the goods having been entered for exportation;

and, subject to subsection (13), the permission is authority for such goods to be so delivered and so exported.

 (3) Permission under subsection (2) is given in accordance with this subsection if it is in writing and is delivered to the proprietor of the outwards duty free shop to which the permission relates.

 (4) Permission under subsection (2) may relate to particular goods, all goods, goods included in a specified class or classes of goods or goods other than goods included in a specified class or classes of goods.

 (5) Without limiting the matters that may be prescribed in regulations referred to in subsection (2), 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.