Customs Act 1901
An authorised officer may require a person who is an exporter or producer of goods that: (a) are exported to a Party; and (b) are 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.
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 Pacific Islands customs official 126AKH(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 a Pacific Islands customs official for that Party.