Document ID: chunk:federal_register_of_legislation:F2023C00564:reg:17:p3
Version: federal_register_of_legislation:F2023C00564
Segment Type: reg
Provision Reference: reg 17 (pt 3/7)
Character Range: 84793–87576

which wine tax is taken to have been borne (within the meaning of section 31‑10 of the Wine Tax Act);
 (d) goods that have been partly consumed at the time at which the acquirer leaves the indirect tax zone.

168‑5.03  Registered entity
  The goods must have been acquired from a registered entity.

168‑5.04  Purchase price
 (1) If one item has been acquired from a registered entity, the purchase price paid by the acquirer must be at least $300.
 (2) If 2 or more items have been acquired from the same registered entity, the total purchase price paid by the acquirer for the items must be at least $300.

168‑5.05  Tax invoice
 (1) The acquisition may consist of one or more acquisitions from the same registered entity for which the acquirer holds one or more tax invoices.
 (2) Each acquisition must be accompanied by a tax invoice.

Subdivision 168‑B—Departure from the indirect tax zone

168‑5.05A  Leaving the indirect tax zone
  For the purposes of paragraph 168‑5(1)(c) and subparagraph 168‑5(1A)(e)(ii) of the Act, the circumstances in which the acquirer must leave the indirect tax zone are specified in this Subdivision.
Note: Part of a person's eligibility for the tourist refund scheme involves leaving the indirect tax zone in circumstances specified in this instrument.

168‑5.06  Departure
  The acquirer must leave the indirect tax zone other than in the course of the acquirer's employment as:
 (a) the person in charge or command of an aircraft or ship; or
 (b) a member of the crew of an aircraft or ship.

168‑5.07  Place of departure
  The acquirer must leave the indirect tax zone at an airport, or seaport, at which the tourist refund scheme is administered.

Subdivision 168‑C—Export as accompanied baggage

168‑5.08  Accompanied baggage
  For the purposes of paragraph 168‑5(1)(c) of the Act, the circumstances in which the goods must be exported from the indirect tax zone as accompanied baggage are specified in this Subdivision.
Note: Part of a person's eligibility for the tourist refund scheme involves exporting goods from the indirect tax zone as accompanied baggage in circumstances specified in this instrument.

168‑5.09  Time of export
  The goods must be exported within 60 days after the day on which they were acquired.

168‑5.10  Verification of export
 (1) The acquirer must present to an officer of Customs, on request, at a TRS verification facility:
 (a) the tax invoice relating to the goods; and
 (b) as many of the following as are requested:
 (i) the goods (unless subsection (4) applies);
 (ii) the acquirer's passport;
 (iii) documents that confirm the acquirer's entitlement to leave the indirect tax zone on an aircraft or ship (for example, the acquirer's boarding pass or ticket).
 (2) However, if a TRS verification facility