46Proof of export of goods—off‑airport duty free shops

46 Proof of export of goods—off‑airport duty free shops

(1) This section is made for paragraph 61D(10)(b) of the Act and applies in relation to an off‑airport duty free shop. (2) The way for providing proof is by providing an electronic record of the invoice number of each invoice for which a copy was removed, in accordance with subsection 38(3), from the package in which the goods are enclosed. (3) The time for providing proof is 10 working days of the shop after the date of departure of the relevant traveller mentioned in that paragraph.