Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

Division 4GA - Exportation of goods to India  

SECTION 126AMF   RECORD KEEPING OBLIGATIONS  

Regulations may prescribe record keeping obligations

126AMF(1)    
The regulations may prescribe record keeping obligations that apply in relation to goods that:

(a)    are exported to the territory of India; and

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

On whom obligations may be imposed

126AMF(2)    
Regulations for the purposes of subsection (1) may impose such obligations on an exporter or producer of goods.