Customs Act 1901
An authorised officer may require a person who is an exporter or producer of goods that:
(a) are exported to Chile; and
(b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in Chile;
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 .
126AKD(2) Disclosing answers to Chilean customs official.An authorised officer may, for the purpose of verifying a claim for a preferential tariff in Chile, disclose any answers to such questions to a Chilean customs official.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.