Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

Division 4H - Exportation of goods to Japan  

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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 126ANC   POWER TO REQUIRE RECORDS  

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Requirement to produce records

126ANC(1)    
An authorised officer may require a person who is subject to record keeping obligations under regulations made for the purposes of section 126ANB to produce to the officer such of those records as the officer requires.

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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 Japanese customs official

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

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S 126ANC 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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