Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

Division 4H - Exportation of goods to Japan  

SECTION 126AND   POWER TO ASK QUESTIONS  

Power to ask questions

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

(a) are exported to Japan; and

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

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 Japanese customs official

126AND(2)    
An authorised officer may, for the purpose of verifying a claim for a preferential tariff in Japan, disclose any answers to such questions to a Japanese customs official.