Customs Act 1901

PART VI - THE EXPORTATION OF GOODS  

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

SECTION 126APB   RECORD KEEPING OBLIGATIONS  

Regulations may prescribe record keeping obligations

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

(a) are exported to the Area of Hong Kong, China; and

(b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in the Area of Hong Kong, China. On whom obligations may be imposed

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