Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

Division 4K - Exportation of goods to Hong Kong, China  

SECTION 126APC   POWER TO REQUIRE RECORDS  

Requirement to produce records

126APC(1)    
An authorised officer may require a person who is subject to record keeping obligations under regulations made for the purposes of section 126APB to produce to the officer such of those records as the officer requires.

Note:

Failing to produce a record when required to do so by an officer may be an offence: see section 243SB . However, a person does not have to produce a record if doing so would tend to incriminate the person: see section 243SC .

Disclosing records to Hong Kong, China customs official

126APC(2)    
An authorised officer may, for the purpose of verifying a claim for a preferential tariff in the Area of Hong Kong, China, disclose any records so produced to a Hong Kong, China customs official.