Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

Division 4H - Exportation of goods to Japan  

SECTION 126ANC   POWER TO REQUIRE RECORDS  

Requirement to produce records

126ANC(1)    
An authorised officer may require a person who is subject to record keeping obligations under regulations made for the purposes of section 126ANB to produce to the officer such of those records as the officer requires.

Disclosing records to Japanese customs official

126ANC(2)    
An authorised officer may, for the purpose of verifying a claim for a preferential tariff in Japan, disclose any records so produced to a Japanese customs official.