A New Tax System (Goods and Services Tax) Regulations 2019

Schedule 1 - Rules for the supply of goods to a relevant traveller  

4   4   Customs barrier rules  
If a relevant traveller takes possession of goods after presenting to an officer of Customs as departing the indirect tax zone, the supply of the goods must be made in accordance with the requirements in column 2 of an item in the following table and within the timeframe (if any) in column 3 of the item.


Customs barrier rules
Item Column 1
Summary
Column 2
Requirements
Column 3
Timeframe
1 Seller to sight travel documents The seller of the goods must sight:
(a) either:
(i) the relevant traveller ' s boarding pass or ticket for travel from the indirect tax zone to a foreign country; or
(ii) if the Commissioner is satisfied that it is appropriate not to require a ticket or boarding pass to be sighted, a document satisfactory to the Commissioner that provides evidence that the relevant traveller is to travel from the indirect tax zone to a foreign country; and
(b) a document satisfactory to the Commissioner that provides evidence that the relevant traveller presented to an officer of Customs as departing the indirect tax zone before taking possession of the goods
Before the relevant traveller takes possession of the goods
2 Relevant traveller may have to sign a CB declaration If the relevant traveller pays for the goods before presenting to an officer of Customs as departing the indirect tax zone, the relevant traveller must sign, and retain a copy of, a declaration ( CB declaration ) in the approved form setting out:
(a) details of the relevant traveller, the goods and the proposed journey; and
(b) a statement that the relevant traveller is aware of the penalty for making a false or misleading statement
(a) In relation to signing - before the relevant traveller takes possession of the goods; and
(b) in relation to retaining a copy - 5 years
3 Seller to make an invoice or receipt The seller must make an invoice or receipt:
(a) in the form approved under clause 5; and
(b) in duplicate; and
(c) containing a full description of the goods; and
(d) containing any other information that the form requires
At the time of the sale




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