Customs Amendment (Thailand-Australia Free Trade Agreement Implementation) Act 2004 (130 of 2004)

Schedule 1   Amendments

Part 2   Verification powers

Customs Act 1901

2   Before Division 5 of Part VI

Insert:

Division 4C - Exportation of goods to Thailand

126AF Definitions

In this Division:

producer has the same meaning as in Division 1D of Part VIII.

Thai customs official means a person representing the customs administration of Thailand.

126AG Record keeping obligations

Regulations may prescribe record keeping obligations

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

(a) are exported to Thailand; and

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

On whom obligations may be imposed

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

126AH Power to require records

Requirement to produce records

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

Note: Failing to produce a record when required to do so by an officer may be an offence: see section 243SB. However, a person does not have to produce a record if doing so would tend to incriminate the person: see section 243SC.

Disclosing records to Thai customs official

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

126AI Power to ask questions

Power to ask questions

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

(a) are exported to Thailand; and

(b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in Thailand;

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 Thai customs official

(2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in Thailand, disclose any answers to such questions to a Thai customs official.