Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

Division 4E - Exportation of goods to Chile  

SECTION 126AKB   RECORD KEEPING OBLIGATIONS  

126AKB(1)   Regulations may prescribe record keeping obligations.  

The regulations may prescribe record keeping obligations that apply in relation to goods that:

(a) are exported to Chile; and

(b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in Chile.

126AKB(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.