(1) The rules may make provision for and in relation to the establishment and administration of a system, or systems, of tariff rate quotas for the export of goods.
(2) Without limiting subsection (1), the rules may make provision for and in relation to the following:
(a) determining the amount of tariff rate quota for the export of goods for a period;
(b) methods for determining tariff rate quota entitlements for the export of goods;
(c) establishing and maintaining a register of tariff rate quota entitlements;
(d) surrender, transfer, variation, and revocation of tariff rate quota entitlements;
(e) tariff rate quota certificates, including revocation of certificates;
(f) imposing conditions, including variation and revocation of conditions;
(g) auditing and reporting requirements.
(3) The Secretary may give written directions to be complied with by a particular person or body in relation to a matter covered by rules made for the purposes of this section.
Note: See also section 309 (general provisions relating to directions).
(4) If a direction given under this section is inconsistent with rules made for the purposes of this section, the direction prevails and the rules, to the extent of the inconsistency, do not have any effect.