Customs Act 1901
An authorised officer may require a person who is an exporter of 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;
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 Indonesian customs official 126ALH(2)
An authorised officer may, for the purpose of verifying a claim for a preferential tariff in the territory of Indonesia, disclose any answers to such questions to an Indonesian customs official.
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