Document ID: chunk:federal_register_of_legislation:F2024C00528:reg:45
Version: federal_register_of_legislation:F2024C00528
Segment Type: reg
Provision Reference: reg 45
Character Range: 50833–52235

45  Invoice for goods
 (1) At the time of the sale of the goods at the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in duplicate, specifying the following:
 (a) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the name and usual residential address of the relevant traveller;
 (b) the following particulars about the relevant flight for the intended exportation of the goods by the relevant traveller:
 (i) the date of departure;
 (ii) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the airport of departure;
 (iii) the flight number or other designation of the flight;
 (c) a precise description of the goods, including:
 (i) the quantity of each item of the goods; and
 (ii) the sale amount of each item or quantity of items; and
 (iii) the total sale amount of those items and quantities of items.
 (2) The invoice must be one of a series of sequentially numbered invoices.
 (3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.
 (4) After preparing an invoice, the proprietor of the shop must:
 (a) place one copy with the goods that are to be delivered to the relevant traveller; and
 (b) retain one copy in the proprietor's own records.

Division 6—Other matters relating to outwards duty free shops