Document ID: chunk:federal_register_of_legislation:F2023C00564:reg:17:p4
Version: federal_register_of_legislation:F2023C00564
Segment Type: reg
Provision Reference: reg 17 (pt 4/7)
Character Range: 87310–90084

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 enables an acquirer to lodge a claim for payment, the acquirer may instead:
 (a) complete a claim for payment; and
 (b) include the acquirer's tax invoice with the claim; and
 (c) lodge the claim for payment at the TRS verification facility.
Note: A TRS verification facility may enable an acquirer to lodge a claim for payment, for example, by placing the claim in a drop box facility.

Time for compliance
 (3) The acquirer must comply with subsection (1) or (2):
 (a) if the acquirer is leaving the indirect tax zone on an aircraft—at least 30 minutes before the aircraft's scheduled departure time; or
 (b) if the acquirer is leaving the indirect tax zone on a ship—at least 60 minutes before the ship's scheduled departure time.
Note: The scheduled departure time of an aircraft or ship may change, for example, because of a delay.

Requirements for checked in goods
 (4) If the acquirer checks in the goods as accompanied baggage, the tax invoice must be endorsed by an officer of Customs with a statement to the effect that the goods have been checked in.
 (5) The acquirer must request the endorsement mentioned in subsection (4):
 (a) before presenting to an officer of Customs at a TRS verification facility; and
 (b) in the manner and form approved in writing by the Comptroller‑General of Customs.

Subdivision 168‑D—Export by resident of an external Territory as unaccompanied baggage

168‑5.10A  Export of goods to an external Territory
  For the purposes of subparagraph 168‑5(1A)(e)(ii) of the Act, the circumstances in which the goods must be exported to an external Territory are specified in this Subdivision.
Note: Part of a person's eligibility for the tourist refund scheme involves exporting goods to an external Territory other than as accompanied baggage in circumstances specified in this instrument.

168‑5.10B  Time of export
  The goods must be exported within 60 days after the day on which they were acquired.

168‑5.10C  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) documentary evidence that the acquirer is an individual to whom paragraph 168‑5(1A)(c) of the Act applies; and
 (c) documentary evidence that:
 (i) the goods have been exported to an external Territory; or
 (ii) arrangements have been made for the exportation of the goods to an external Territory within 60 days after the day on which the goods were acquired.
 (2) However, if