In this Schedule–

• “approved place” means a place approved by the Commissioners for the collection of excise goods to which this Schedule applies;

• “qualifying ticket” means a transport document valid for travel by sea or air from the port or airport where the export shop is situated.

An order for the supply of excise goods must be placed with the authorized warehousekeeper by a passenger who is not an entitled passenger.

The passenger must hold a qualifying ticket.

The passenger must place his order before he travels, and travel from the port or airport where the export shop at which his order was placed is situated.

Subject to paragraph 7 below, the passenger shall not be allowed to collect the excise goods he ordered unless, by producing such documents as the authorized warehousekeeper may require, he satisfies the warehousekeeper that he is the passenger who placed the order.

If the authorized warehousekeeper is satisfied that due to some fortuitous event or due to some misadventure that has befallen the passenger it is impracticable for the passenger to collect his order in person he may permit a person acting on behalf of the passenger to collect the passenger’s excise goods.