A guide for duty free operators
The Duty-free Operator's Guide is to assist Customs licensed Duty-free Shops.
The Guide is correct and accurate as of the date of publication.
The publication takes into account a number of changes to the Customs Regulations
1926 that commence on 17 April 2013. In relation to duty-free shops, regulation
97(3)(c) is being amended to extend the period during which relevant travellers may
make duty free purchases before departure from 30 to 60 days. This will apply to sales
made on and after 17 April 2013.
You should read the Guide in conjunction with the Customs Act 1901, your Licence
Conditions and Permissions issued by Customs and Border Protection.
If you have any suggestions, queries or requests for revisions, please send them via email to