Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

Division 4D - Exportation of goods to New Zealand  

SECTION 126AJB   RECORD KEEPING OBLIGATIONS  

126AJB(1)   Regulations may prescribe record keeping obligations  

The regulations may prescribe record keeping obligations that apply in relation to goods that:

(a) are exported to New Zealand; and

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

126AJB(2)   On whom obligations may be imposed  

Regulations made for the purposes of subsection (1) may impose such obligations on the exporter, the principal manufacturer or a producer of the goods.