Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

Division 4J - Exportation of goods to China  

SECTION 126AOC   POWER TO REQUIRE RECORDS  

Requirement to produce records

126AOC(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

126AOC(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.