Customs Amendment Act (No. 1) 2003 (62 of 2003)

Schedule 2   Singapore-Australia Free Trade Agreement

Customs Act 1901

2   After Division 4 of Part VI

Insert:

Division 4A - Exportation of goods to Singapore

126AA Declaration concerning exports to Singapore

The regulations may prescribe the requirements on exporters relating to the making of declarations concerning the export of goods to Singapore for which a preferential tariff is to be claimed.

126AB Record keeping obligations

Regulations may prescribe record keeping obligations

(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 the produce or manufacture of Australia for the purpose of obtaining a preferential tariff in Singapore.

On whom obligations may be imposed

(2) Regulations for the purposes of subsection (1) may impose such obligations on a producer, manufacturer or exporter of goods.

126AC Power to require records

Requirement to produce records

(1) An authorised officer may require a person who is subject to record keeping obligations under regulations made for the purposes of section 126AB to produce to the officer such of those records as the officer requires.

Disclosing records to instrumentality or agency of Singapore

(2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in Singapore, disclose any records so produced to an instrumentality or agency of Singapore.

126AD Power to ask questions

Power to ask questions

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

(a) are exported to Singapore; and

(b) are claimed to be the produce or manufacture of Australia for the purpose of obtaining a preferential tariff in Singapore;

to answer questions in order to verify the origin of the goods.

Disclosing answers to instrumentality or agency of Singapore

(2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in Singapore, disclose any answers to such questions to an instrumentality or agency of Singapore.