Document ID: chunk:federal_register_of_legislation:F2023C00564:clause:1_1
Version: federal_register_of_legislation:F2023C00564
Segment Type: clause
Provision Reference: sch 1 cl 1
Character Range: 144751–146088

1                      Seller to sight travel documents                      The seller of the goods must sight:                                                                                                                                                                                                                                                    Before the relevant traveller takes possession of the goods
                                                                             (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