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



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