47Sealed bag arrangements for LAG products—off‑airport duty free shops

47 Sealed bag arrangements for LAG products—off‑airport duty free shops

(1) This section applies if: (a) a person purchases a liquid, aerosol, gel, cream or paste (a LAG product) at an off‑airport duty free shop; and (b) the delivery and export of the LAG product is the subject of a permission under subsection 61D(2) of the Act; and (c) the permission is subject to a condition set out in section 38, 39, 41 or 42 of this instrument; and (d) the person deals with the LAG product in accordance with an arrangement (known as a “sealed bag arrangement”) that: (i) is administered by the Australian Taxation Office and the Department administered by the Minister administering Part XII of the Customs Act 1901; and (ii) is consistent with the requirements of Subdivision 4.1.1A of the Aviation Transport Security Regulations 2005. (2) The delivery and export of the LAG product is taken to comply with the conditions in subsections 32(1) to (3) and Subdivisions B and C of Division 4.