Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

Division 4M - Exportation of goods to the United Kingdom  

SECTION 126ARB   RECORD KEEPING OBLIGATIONS  

Regulations may prescribe record keeping obligations

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

(a)    are exported to the territory of the United Kingdom; and

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

On whom obligations may be imposed

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