Commonwealth Numbered Regulations

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EXCISE REGULATION 2015 (SLI NO 38 OF 2015) - REG 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 Customs; 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.



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