Customs Act 1901
PART VI
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THE EXPORTATION OF GOODS
Division 4J
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Exportation of goods to China
The regulations may prescribe record keeping obligations that apply in relation to goods that:
(a) are exported to the territory of China; and
(b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in the territory of China. On whom obligations may be imposed 126AOB(2)
Regulations for the purposes of subsection (1) may impose such obligations on an exporter or producer of goods.
SECTION 126AOB
RECORD KEEPING OBLIGATIONS
Regulations may prescribe record keeping obligations
126AOB(1)
The regulations may prescribe record keeping obligations that apply in relation to goods that:
(a) are exported to the territory of China; and
(b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in the territory of China. On whom obligations may be imposed 126AOB(2)
Regulations for the purposes of subsection (1) may impose such obligations on an exporter or producer of goods.
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