Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

Division 4EAA - Exportation of goods to Parties to the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area  

SECTION 126AKDD   POWER TO ASK QUESTIONS  

Power to ask questions

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

(a)    exported to a Party; and

(b)    claimed to be originating goods, in accordance with Chapter 3 of the Agreement, for the purpose of obtaining a preferential tariff in the Party;

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 AANZ customs official

126AKDD(2)    
An authorised officer may, for the purpose of verifying a claim for a preferential tariff in a Party, disclose any answers to such questions to an AANZ customs official for that Party.