Commonwealth Consolidated Acts Commonwealth Consolidated ActsRegulations may prescribe record keeping obligations
(1) The regulations may prescribe record keeping obligations that apply in relation to goods that:
(a) are exported to a Party; and
(b) are claimed to be originating goods, in accordance with Chapter 3 of the Agreement, for the purpose of obtaining a preferential tariff in the Party.
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.