Commonwealth Numbered Regulations

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EXCISE REGULATION 2015 (SLI NO 38 OF 2015) - REG 45

Invoice for goods

             (1)  At the time of the sale of the goods at the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in duplicate, specifying the following:

                     (a)  if the relevant traveller is the pilot, or a member of the crew, of an aircraft--the name and usual residential address of the relevant traveller;

                     (b)  the following particulars about the relevant flight for the intended exportation of the goods by the relevant traveller:

                              (i)  the date of departure;

                             (ii)  if the relevant traveller is the pilot, or a member of the crew, of an aircraft--the airport of departure;

                            (iii)  the flight number or other designation of the flight;

                     (c)  a precise description of the goods, including:

                              (i)  the quantity of each item of the goods; and

                             (ii)  the sale amount of each item or quantity of items; and

                            (iii)  the total sale amount of those items and quantities of items.

             (2)  The invoice must be one of a series of sequentially numbered invoices.

             (3)  The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.

             (4)  After preparing an invoice, the proprietor of the shop must:

                     (a)  place one copy with the goods that are to be delivered to the relevant traveller; and

                     (b)  retain one copy in the proprietor's own records.



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