Customs Regulation 2015

The proprietor of the shop must comply with this section within 21 working days of the shop after the end of a month.

The proprietor must lodge with a Collector a return setting out the following:

the name of the shop;

the invoice number of each invoice:

prepared in accordance with section 48 for the goods delivered from the shop for export; and

that specifies under that section a date of departure that is in the month; and

a copy of which was not removed during the month in accordance with subsection 50(3) from a package containing the goods;

the invoice number of each invoice:

that meets the requirements of subparagraphs (b)(i) and (ii); and

a copy of which was removed during the month in accordance with subsection 50(3); and

for which an electronic record has not been provided in accordance with section 58;

for each invoice mentioned in paragraph (b) or (c):

the particulars required to be set out in the invoice; and

the amount of duty payable for the goods to which the invoice relates.

The proprietor must pay to a Collector an amount equal to the sum of the amounts of duty specified in the return.