Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 126AKJ

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 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.