Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

Division 4F - Exportation of goods to Malaysia  

SECTION 126ALC   POWER TO REQUIRE RECORD  

Requirement to produce records

126ALC(1)    
An authorised officer may require a person who is subject to record keeping obligations under regulations made for the purposes of section 126ALB to produce to the officer such of those records as the officer requires.

Note:

Failing to produce a record when required to do so by an officer may be an offence: see section 243SB . However, a person does not have to produce a record if doing so would tend to incriminate the person: see section 243SC .

Disclosing records to Malaysian customs official

126ALC(2)    
An authorised officer may, for the purpose of verifying a claim for a preferential tariff in Malaysia, disclose any records so produced to a Malaysian customs official.