Customs Act 1901
Regulations may prescribe record keeping obligations
126AB(1)
The regulations may prescribe record keeping obligations that apply in relation to goods that:
(a) are exported to Singapore; and
(b) are claimed to be Australian originating goods, for the purpose of obtaining a preferential tariff in Singapore.
126AB(2) On whom obligations may be imposed
Regulations for the purposes of subsection (1) may impose such obligations on a producer or exporter of goods.
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