Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

Division 4EB - Exportation of goods to Parties to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership  

SECTION 126AKJ   RECORD KEEPING OBLIGATIONS  

Regulations may prescribe record keeping obligations

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

(a) are exported to the territory of 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. On whom obligations may be imposed

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