Duty Free Shops must keep SKU based digital records, file monthly returns, and reconcile passenger sales every 24 hours. Licensees of special warehouses for Duty Free Shops must maintain SKU based electronic records of receipt, handling, storage and removal using mandated data elements in Form A with audit trail capable software; file monthly returns (Form A) and expiry period returns (Form B); record passenger sales digitally in Form C and integrate that data with warehouse records every 24 hours. Removals without duty payment require immediate electronic recording, bond officer escort to customs sale points, computer generated passenger invoices, and reconciliation of inflight sales; solvency certification and cost recovery arrangements for customs supervision are also prescribed.
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Provisions expressly mentioned in the judgment/order text.
Duty Free Shops must keep SKU based digital records, file monthly returns, and reconcile passenger sales every 24 hours.
Licensees of special warehouses for Duty Free Shops must maintain SKU based electronic records of receipt, handling, storage and removal using mandated data elements in Form A with audit trail capable software; file monthly returns (Form A) and expiry period returns (Form B); record passenger sales digitally in Form C and integrate that data with warehouse records every 24 hours. Removals without duty payment require immediate electronic recording, bond officer escort to customs sale points, computer generated passenger invoices, and reconciliation of inflight sales; solvency certification and cost recovery arrangements for customs supervision are also prescribed.
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