Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 126AOB

Regulations may prescribe record keeping obligations

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

  (a)   are exported to the territory of China; and

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

On whom obligations may be imposed

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