Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

Division 4DA - Exportation of goods to Peru  

SECTION 126AJH   POWER TO ASK QUESTIONS  

Power to ask questions

126AJH(1)    
An authorised officer may require a person who is an exporter or producer of goods that:

(a)    are exported to the territory of Peru; and

(b)    are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in the territory of Peru;

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 Peruvian customs official

126AJH(2)    
An authorised officer may, for the purpose of verifying a claim for a preferential tariff in the territory of Peru, disclose any answers to such questions to a Peruvian customs official.