Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

Division 4L - Exportation of goods to Parties to the Regional Comprehensive Economic Partnership Agreement  

SECTION 126AQD   POWER TO ASK QUESTIONS  

Power to ask questions

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

(a)    are exported to a Party; and

(b)    are claimed to be originating goods, in accordance with Chapter 3 of the Agreement, for the purpose of obtaining a preferential tariff in the Party;

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 RCEP customs official

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