Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

Division 4G - Exportation of goods to Korea  

SECTION 126AMB   RECORD KEEPING OBLIGATIONS  

Regulations may prescribe record keeping obligations

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

(a) are exported to Korea; and

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

On whom obligations may be imposed

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