Customs Act 1901
An authorised officer may require a person who is an exporter or producer of 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;
to answer questions in order to verify the origin of the goods.
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 Chinese customs official 126AOD(2)
An authorised officer may, for the purpose of verifying a claim for a preferential tariff in the territory of China, disclose any answers to such questions to a Chinese customs official.