Customs Regulation 2015

PART 6 - WAREHOUSES  

Division 7 - Inwards duty free shops  

Subdivision A - Permission for inwards duty free shops  

SECTION 60   CIRCUMSTANCES IN WHICH PERMISSION MAY BE GIVEN - APPLICATION  

60(1)    
For subsection 96B(3) of the Act, the Collector 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 accordance with subsection (2).

60(2)    
The application must:

(a) be in writing; and

(b) relate to a single inwards duty free shop; and

(c) specify:

(i) the name of the proprietor of the shop; and

(ii) the name of the inwards duty free shop; and

(iii) the location of the airport where the shop is located; and

(d) be lodged with a Collector for the place where the shop is located.