Customs Amendment (China-Australia Free Trade Agreement Implementation) Act 2015 (136 of 2015)
Schedule 1 Main amendments
Part 2 Verification powers
Customs Act 1901
2 After Division 4H of Part VI
Insert:
Division 4J - Exportation of goods to China
126AOA Definitions
In this Division:
Agreement means the China-Australia Free Trade Agreement, done at Canberra on 17 June 2015, as amended from time to time.
Note: The Agreement could in 2015 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).
Chinese customs official means a person representing the customs administration of the territory of China.
producer means a person who grows, raises, mines, harvests, fishes, farms, traps, hunts, captures, gathers, collects, breeds, extracts, manufactures, processes or assembles goods.
territory of China means territory within the meaning, so far as it relates to China, of Article 1.3 of the Agreement, and does not include the customs territory of the following members of the World Trade Organization established by the World Trade Organization Agreement:
(a) Hong Kong, China;
(b) Macao, China;
(c) Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu.
World Trade Organization Agreement means the Marrakesh Agreement establishing the World Trade Organization, done at Marrakesh on 15 April 1994.
Note: The Agreement is in Australian Treaty Series 1995 No. 8 ([1995] ATS 8) and could in 2015 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).
126AOB 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 the territory of China; and
(b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in the territory of China.
On whom obligations may be imposed
(2) Regulations for the purposes of subsection (1) may impose such obligations on an exporter or producer of goods.
126AOC 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 126AOB 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 Chinese customs official
(2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in the territory of China, disclose any records so produced to a Chinese customs official.
126AOD 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 the territory of China; and
(b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in the territory of China;
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 Chinese customs official
(2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in the territory of China, disclose any answers to such questions to a Chinese customs official.