Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 126AG

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 Thailand; and

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

On whom obligations may be imposed

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