Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

Division 4L - Exportation of goods to Parties to the Regional Comprehensive Economic Partnership Agreement  

SECTION 126AQC   POWER TO REQUIRE RECORDS  

Requirement to produce records

126AQC(1)    
An authorised officer may require a person who is subject to record keeping obligations under regulations made for the purposes of section 126AQB 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 RCEP customs official

126AQC(2)    
An authorised officer may, for the purpose of verifying a claim for a preferential tariff in a Party, disclose any records so produced to a RCEP customs official for that Party.