Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

Division 4DA - Exportation of goods to Peru  

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History

Div 4DA inserted by No 108 of 2019, s 3 and Sch 1 item 4, effective 11 February 2020. For application provisions, see note under the title of this Act.

SECTION 126AJG   POWER TO REQUIRE RECORDS  

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Requirement to produce records

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

126AJG(2)    
An authorised officer may, for the purpose of verifying a claim for a preferential tariff in the territory of Peru, disclose any records so produced to a Peruvian customs official.

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History

S 126AJG inserted by No 108 of 2019, s 3 and Sch 1 item 4, effective 11 February 2020. For application provisions, see note under the title of this Act.

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