Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

Division 4H - Exportation of goods to Japan  

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History

Div 4H inserted by No 124 of 2014, s 3 and Sch 1 item 2, applicable in relation to goods exported to Japan on or after 15 January 2015 (whether the goods were produced before, on or after 15 January 2015).

SECTION 126ANB   RECORD KEEPING OBLIGATIONS  

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Regulations may prescribe record keeping obligations

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

(a) are exported to Japan; and

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

On whom obligations may be imposed

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

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History

S 126ANB inserted by No 124 of 2014, s 3 and Sch 1 item 2, applicable in relation to goods exported to Japan on or after 15 January 2015 (whether the goods were produced before, on or after 15 January 2015).

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