Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

Division 4J - Exportation of goods to China  

SECTION 126AOB   RECORD KEEPING OBLIGATIONS  

Regulations may prescribe record keeping obligations

126AOB(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

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