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CUSTOMS ACT 1901 - SECT 126ANB

Record keeping obligations

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 Japan; and

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

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.


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