Customs Act 1901
View history note
Hide history noteRequirement to produce records
126AC(1)
An authorised officer may require a person who is subject to record keeping obligations under regulations made for the purposes of section 126AB to produce to the officer such of those records as the officer requires.
Disclosing records to Singapore
126AC(2)
An authorised officer may, for the purpose of verifying a claim for a preferential tariff in Singapore, disclose any records so produced to a Singaporean customs official.
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