Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 126AJB

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 New Zealand; and

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

On whom obligations may be imposed

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