Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

Division 4N - Exportation of goods to the United Arab Emirates  

SECTION 126ASD   POWER TO ASK QUESTIONS  

Power to ask questions

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

(a)    are exported to the territory of the United Arab Emirates; and

(b)    are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in the territory of the United Arab Emirates;

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 UAE customs official

126ASD(2)    
An authorised officer may, for the purpose of verifying a claim for a preferential tariff in the territory of the United Arab Emirates, disclose any answers to such questions to a UAE customs official.