Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

Division 4DA - Exportation of goods to Peru  

SECTION 126AJF   RECORD KEEPING OBLIGATIONS  

Regulations may prescribe record keeping obligations

126AJF(1)    
The regulations may prescribe record keeping obligations that apply in relation to goods that:

(a) are exported to the territory of Peru; and

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

On whom obligations may be imposed

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