Rules & Regulations
More Information
How to Make a Sealed Bag Sale
Duty Free Security Co. Ltd has prepared a recording about how to prepare a sealed bag when making a tax free or duty free sale to an eligible traveller. This recording can be viewed here. Duty Free Security Co. Ltd can also help explain the process involved in making a sealed bag sale. Please contact us for further assistance.
Liquids, Aerosols and Gels (LAGs) and Powders
On 31 March 2007, the Australian Government announced enhanced security measures, which limited the amount of LAGs a traveller can take through an international screening point by airline passengers. Since that time there have been additional restrictions made on the amount of inorganic powder that can be hand carried, such as salt, talcum powder and sand.
For duty free and tax free LAGs and powders purchased using the sealed bag system, the traveller should remove the sales invoice (docket) from the outside of the sealed bag and then place the goods in their hold (check-in) luggage. The traveller should then present the LAGs/powder related docket to the Duty Free Security Co. Ltd staff located at the point of departure after the customs barrier.
From 30 April 2014 travellers have the option of presenting for inspection duty free liquid, aerosol or gel items purchased from an off airport duty free shop. However if the screening process does not clear the items, you will be asked to surrender them. For further LAGs and powders information refer to information at http://travelsecure.infrastructure.gov.au/international/lags/
Sealed Bag Declaration Form
The sealed bag Declaration needs to be signed by all travellers buying goods duty free or tax free using the sealed bag system. This form can be downloaded at the following location: Sealed Bag Declaration.
Australian Taxation Office
The Australian Taxation Office oversees the shops using the sealed bag system to sell goods tax free and has prepared a guide to making GST free sales (“tax free sales”) to travellers. A copy of this guide can be obtained from Duty Free Security Co. Ltd or by following the link ATO
A Chinese version is available here and a Korean version is available here.
Australian Border Force and Department of Home Affairs
In July 2015 the former Australian Customs and Border Protection Service was integrated into the Department of Immigration and Border Protection and the Australian Border Force was established. Since December 2017 the Australian Border Force has become part of the Department of Home Affairs. The Australian Border Force oversees licensed duty free shops which use the sealed bag system to sell goods duty free and tax free to travellers. There is a duty free operators guide which is available here: Duty Free Operators Guide
