Commonwealth Consolidated Acts

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CUSTOMS ACT 1901 - SECT 126AJG

Power to require records

Requirement to produce records

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

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 Peruvian customs official

  (2)   An authorised officer may, for the purpose of verifying a claim for a preferential tariff in the territory of Peru , disclose any records so produced to a Peruvian customs official.


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