Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

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

SECTION 126AQB   RECORD KEEPING OBLIGATIONS  

Regulations may prescribe record keeping obligations

126AQB(1)    
The regulations may prescribe record keeping obligations that apply in relation to 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.

On whom obligations may be imposed

126AQB(2)    
Regulations for the purposes of subsection (1) may impose such obligations on an exporter or producer of goods.