26Simplified outline of this Part

26 Simplified outline of this Part

This Part deals with permission for excisable goods sold in an outwards duty free shop, or an inwards duty free shop, to be delivered to, and exported by, relevant travellers.

The CEO may give permission if an application is made in an approved form and certain pre‑conditions are satisfied.

Permission may be revoked if a particular condition is not complied with, or revocation is necessary for the protection of the revenue or for ensuring compliance with the Excise Acts. For a permission in relation to an inwards duty free shop, the permission may also be revoked if the lease, licence or authority to operate the shop has expired or been cancelled.

Division 3 sets out conditions to which a permission in relation to goods sold in an outwards duty free shop is subject. Divisions 4 and 5 set out additional conditions for off‑airport duty free shops and on‑airport duty free shops. Subdivision B of Division 7 sets out conditions to which a permission in relation to goods sold in an inwards duty free shop is subject.

Division 6 deals with proof of the export of goods purchased at off‑airport duty free shops. It also includes special provisions relating to the purchase of liquids, aerosols, gels, creams and pastes (known as LAG products) at off‑airport duty free shops.