Customs Act 1901
An authorised officer may require a person who is an exporter or producer of goods that:
(a) are exported to Singapore; and
(b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in Singapore;
to answer questions in order to verify the origin of the goods.
An authorised officer may, for the purpose of verifying a claim for a preferential tariff in Singapore, disclose any answers to such questions to a Singaporean customs official.
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