Commonwealth Numbered Regulations

1992 No. 447 CUSTOMS REGULATIONS (AMENDMENT) - REG 3

3.1 Paragraph 93 (7) (b):
Omit the paragraph.
3.2 Paragraph 93 (7) (c):
Omit "tenth", substitute "30th".
3.3 Subparagraph 93 (7) (d) (ii):
Omit sub-subparagraphs (B) and (C), substitute:

"and (B) the name of that shop; and".
3.4 Subparagraph 93 (7) (d) (iii):
Omit "transparent;", substitute "transparent enough for the goods to be easily
identified;".
3.5 Paragraph 93 (7) (e):
After "goods" (first occurring), insert "required to be sold in a sealed
package".
3.6 Sub-subparagraph 93 (7) (e) (ii) (A):
Omit "day and time", substitute "date".
3.7 Subparagraph 93 (7) (e) (ii):
After sub-subparagraph (C), insert:

"(D) the number or other identification of the traveller's ticket or similar
travel document approved by the Collector for the purposes of paragraph 96A
(7) (b) of the Act;".
3.8 Sub-subparagraph 93 (7) (e) (iii) (A):
Omit the sub-subparagraph, substitute:

"(A) the quantity, in figures, of each item of the goods and the total number,
in words, of items on the invoice; and".
3.9 Subparagraph 93 (7) (e) (iii):
After sub-subparagraph (B), insert:

"and (C) the total sales value of those items and quantities of items;".
3.10 Paragraph 93 (7) (g):
Omit "that, not less than 2 hours before the time", substitute "subject to
subregulation (7A), that, before the date".
3.11 Paragraph 93 (7) (g):
Omit "at the relevant airport of departure".
3.12 Subparagraph 93 (7) (g) (iv):
Omit "$200", substitute "$500".
3.13 Subparagraph 93 (7) (j) (ii):
Omit "and" (last occurring).
3.14 Subparagraph 93 (7) (j) (iii):
Omit the subparagraph.
3.15 Paragraph 93 (7) (n):
Omit "10", substitute "21".
3.16 Subparagraph 93 (7) (n) (ii):
Omit the subparagraph, substitute:

"(ii) the invoice numbers in respect of invoices prepared in accordance with
paragraph (e) for goods delivered from the shop for export (other than
invoices, copies of which have been removed in accordance with subparagraph
(h) (ii) or (j) (ii));".
3.17 After subregulation 93 (7), insert:

"(7A) Paragraph (7) (g) applies only if, in relation to a particular case, the
Collector directs the proprietor to provide the information specified in that
paragraph.".
3.18 Paragraph 93 (8) (a):
Omit the paragraph, substitute:

"(a) the person to whom the goods are sold in the shop must:

        (i)    be a relevant traveller; and

        (ii)   show to the proprietor a ticket or similar travel document
               approved by the Collector for the purposes of paragraph 96A (7)
               (b) of the Act;".
3.19 Paragraph 93 (8) (b):
Omit "triplicate", substitute "duplicate".
3.20 Sub-subparagraph 93 (8) (b) (ii) (A):
Omit "day and time", substitute "date".
3.21 Sub-subparagraph 93 (8) (b) (iii) (A):
Omit "words and".
3.22 Subparagraph 93 (8) (b) (iii):
After sub-subparagraph (B), insert:

"and (C) the total sales value of those items and quantities of items;".
3.23 Sub-subparagraph 93 (8) (c) (i) (A):
Omit "day and time", substitute "date".
3.24 Sub-subparagraph 93 (8) (c) (ii) (A):
Omit the sub-subparagraph, substitute:

"(A) the total sales value of those items and quantities of items; and".
3.25 Sub-subparagraph 93 (8) (c) (ii) (B):
Omit "words and".
3.26 Paragraphs 93 (8) (e) and (f):
Omit the paragraphs.
3.27 Subregulations 93 (9) and (10):
Omit the subregulations, substitute:

"(9) For the purpose of paragraph 96 (10) (b) of the Act, in relation to the
proprietor of an off-airport duty free shop:

   (a)  the way for the proprietor to provide proof to the Collector in
        relation to goods of a kind mentioned in that paragraph is by
        providing an electronic record of the invoice numbers of copy invoices
        removed, in accordance with paragraph (7) (h) (ii) or (7) (j) (ii),
        from the package of the goods; and

   (b)  the time within which the proprietor must provide that proof to the
        Collector is:

        (i)    if the relevant traveller leaves Australia from a place in the
               State or Territory in which the electronic record was created-2
               working days after the day of departure of the traveller; or

        (ii)   if the relevant traveller leaves Australia from any other
               place-4 working days after the day of departure of the
               traveller.

"(10) At close of business on the last working day of each week, a proprietor
to whom subregulation (9) refers must produce a computer generated list in an
approved form that sets out the invoice numbers created during a week under
that subregulation.".
3.28 Add at the end:

"(14) At the time of buying duty free goods at an outwards duty free shop, a
relevant traveller must sign a recognition, in an approved form, of the
traveller's obligations concerning the export of the goods.".