Duty Free Shop Regulations

17 Every licensee shall provide to the Commissioner

• (a) a summary of monthly sales and remittance of fees, in the prescribed form, not later than 15 days after the last day of the month in which the sales described on the form were made; and

• (b) an annual report, in the prescribed form, not later than 60 days after the end of the fiscal year of the duty free shop for which the report is made.