Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

Division 4H - Exportation of goods to Japan  

SECTION 126ANB   RECORD KEEPING OBLIGATIONS  

Regulations may prescribe record keeping obligations

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

(a) are exported to Japan; and

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

On whom obligations may be imposed

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