Customs Act 1901
Power to ask questions
126AKH(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 Pacific Islands customs official
126AKH(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 Pacific Islands customs official for that Party.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.
View history note
Hide history note