Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

Division 4D - Exportation of goods to New Zealand  

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History

Div 4D inserted by No 166 of 2006, s 3 and Sch 1, item 2, effective 1 January 2007.

SECTION 126AJD   POWER TO ASK QUESTIONS  

126AJD(1)   Power to ask questions  

An authorised officer may require a person who is the exporter, the principal manufacturer or a producer of goods that:

(a) are exported to New Zealand; and

(b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in New Zealand;

Note:

Failing to answer a question when required to do so by an officer may be an offence: see section 243SA. However, a person does not have to answer a question if doing so would tend to incriminate the person: see section 243SC.

126AJD(2)   Disclosing answers to New Zealand customs official  

An authorised officer may, for the purpose of verifying a claim for a preferential tariff in New Zealand, disclose any answers to such questions to a New Zealand customs official.

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History

S 126AJD inserted by No 166 of 2006, s 3 and Sch 1, item 2, effective 1 January 2007.

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