Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

Division 4FA - Exportation of goods to Indonesia  

SECTION 126ALF   RECORD KEEPING OBLIGATIONS  

Regulations may prescribe record keeping obligations

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

(a) are exported to the territory of Indonesia; and

(b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in the territory of Indonesia. On whom obligations may be imposed

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