CTHIn ForceLegislation
Excise Regulation 2015
48Circumstances in which permission may be given—application
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48 Circumstances in which permission may be given—application
(1) For subsection 61E(2) of the Act, the CEO may give permission in relation to an inwards duty free shop only if: (a) the applicant for the permission: (i) is the holder of a warehouse licence authorising the sale of airport shop goods at the inwards duty free shop; and (ii) has been granted a lease or licence, and an authority, to operate an inwards duty free shop on land within the airport; and (b) the application for permission is made in the approved form. (2) In this instrument:
airport shop goods has the same meaning as in section 61E of the Act.
warehouse licence has the same meaning as in section 61D of the Act.