45Invoice for goods

45 Invoice for goods

(1) At the time of the sale of the goods at the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in duplicate, specifying the following: (a) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the name and usual residential address of the relevant traveller; (b) the following particulars about the relevant flight for the intended exportation of the goods by the relevant traveller: (i) the date of departure; (ii) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the airport of departure; (iii) the flight number or other designation of the flight; (c) a precise description of the goods, including: (i) the quantity of each item of the goods; and (ii) the sale amount of each item or quantity of items; and (iii) 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 an invoice, the proprietor of the shop must: (a) place one copy with the goods that are to be delivered to the relevant traveller; and (b) retain one copy in the proprietor’s own records.