Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

Division 4FA - Exportation of goods to Indonesia  

SECTION 126ALH   POWER TO ASK QUESTIONS  

Power to ask questions

126ALH(1)    
An authorised officer may require a person who is an exporter of goods that:

(a) are exported to the territory of Indonesia; and

(b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in the territory of Indonesia;

to answer questions in order to verify the origin of the goods.

Note:

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

Disclosing answers to Indonesian customs official

126ALH(2)    
An authorised officer may, for the purpose of verifying a claim for a preferential tariff in the territory of Indonesia, disclose any answers to such questions to an Indonesian customs official.