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CUSTOMS REGULATION 2015 - REG 59

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   96A(2) of the Act; and

  (c)   the permission is subject to a condition set out in section   50, 51, 53 or 54 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; 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   44(1) to (3) and Subdivisions B and C of Division   4.



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