Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

Division 4L - Exportation of goods to Parties to the Regional Comprehensive Economic Partnership Agreement  

SECTION 126AQE   APPROVED EXPORTERS AND DECLARATIONS OF ORIGIN  

126AQE(1)    
If:

(a)    goods are exported to a Party; and

(b)    the goods 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; and

(c)    the Party has not implemented paragraph 1(c) of Article 3.16 of Chapter 3 of the Agreement;

the exporter of the goods must not complete a Declaration of Origin for the goods unless the exporter is, under the regulations, an approved exporter.

126AQE(2)    
The regulations may make provision for and in relation to the approval of entities as approved exporters.

126AQE(3)    
Without limiting subsection (2) , the regulations may make provision for and in relation to the following:

(a)    the making of applications to the Comptroller-General of Customs by entities for approval as approved exporters and the withdrawal of those applications;

(b)    the eligibility criteria that an entity must meet in order for the Comptroller-General to approve the entity as an approved exporter;

(c)    the matters that the Comptroller-General must consider in deciding whether to approve an entity as an approved exporter;

(d)    the making of decisions by the Comptroller-General in relation to the applications;

(e)    the conditions that an approval of an entity as an approved exporter is subject to;

(f)    the variation, suspension or termination of an approval of an entity as an approved exporter;

(g)    the giving of notice of decisions made by the Comptroller-General;

(h)    the review of decisions made by the Comptroller-General.