Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

Division 4EA - Exportation of goods to Parties to the Pacific Agreement on Closer Economic Relations Plus  

SECTION 126AKF   RECORD KEEPING OBLIGATIONS  
Regulations may prescribe record keeping obligations

126AKF(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

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