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Duty Free Shop Regulations

Version of section 16 from 2006-03-22 to 2019-06-24:

  •  (1) Every licensee shall, on the arrival of goods at the duty free shop in respect of which his licence was issued,

    • (a) acknowledge the receipt of the goods by

      • (i) endorsing the bill of lading, way-bill or other similar transportation document presented to him by the carrier, or

      • (ii) endorsing the document by which the licensee accounts for inventory; and

    • (b) immediately notify the chief officer of customs of the receipt of the goods.

  • (2) Before any goods are taken into a duty free shop, the licensee shall present to the chief officer of customs any documents required to be presented to him under the Act or any regulations made pursuant thereto.


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