Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

Division 4F - Exportation of goods to Malaysia  

SECTION 126ALB   RECORD KEEPING OBLIGATIONS  

Regulations may prescribe record keeping obligations

126ALB(1)    
The regulations may prescribe record keeping obligations that apply in relation to goods that:

(a) are exported to Malaysia; and

(b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in Malaysia.

On whom obligations may be imposed

126ALB(2)    
Regulations for the purposes of subsection (1) may impose such obligations on an exporter or producer of goods.