The Duty-free Operators' Guide is to assist customs licensed Duty-free Shops.
The Guide is correct and accurate as of the date of publication.
Duty Free Shop Operators' Guide 2017 (984KB PDF)
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 the Department.