Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 126AQD

Power to ask questions

  (1)   An authorised officer may require a person who is an exporter or producer of goods that:

  (a)   are exported to 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;

to answer questions in order to verify the origin of the goods.

Note:   Failing to answer a question when required to do so by an officer may be an offence: see section   243SA. However, a person does not have to answer a question if doing so would tend to incriminate the person: see section   243SC.

Disclosing answers to RCEP customs official

  (2)   An authorised officer may, for the purpose of verifying a claim for a preferential tariff in a Party, disclose any answers to such questions to a RCEP customs official for that Party.