Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

Division 4A - Exportation of goods to Singapore  

SECTION 126AB   RECORD KEEPING OBLIGATIONS  

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.