Div 4AExportation of goods to Singapore

Division 4A—Exportation of goods to Singapore 126AAA  Definitions Singaporean customs official means a person representing the customs administration of Singapore. 126AB  Record keeping obligations  (a) are exported to Singapore; and  (b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in Singapore. 126AC  Power to require records  (1) An authorised officer may require a person who is subject to record keeping obligations under regulations made for the purposes of section 126AB to produce to the officer such of those records as the officer requires. Disclosing records to Singapore  (2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in Singapore, disclose any records so produced to a Singaporean customs official. 126AD  Power to ask questions  (a) are exported to Singapore; and  (b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in Singapore; Disclosing answers to Singapore  (2) 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. Division 4B—Exportation of textile or apparel goods to the US 126AE  Authorised officer may request records or ask questions  (1) If goods that are a textile or apparel good are exported to the US, an authorised officer may request a person who:  (a) is the exporter or producer of the goods; or  (b) is involved in the transportation of the goods from Australia to the US; to produce particular records, or to answer questions put by the officer, in relation to the export, production or transportation of the goods.  (2) The person is not obliged to comply with the request. Disclosing records or answers to US  (3) An authorised officer may disclose any records so produced, or disclose any answers to such questions, to a US customs official for the purpose of a matter covered by Article 4.3 of the Agreement. Agreement means the Australia‑United States Free Trade Agreement done at Washington DC on 18 May 2004, as amended from time to time. Note: In 2004 the text of the Agreement was accessible through the website of the Department of Foreign Affairs and Trade. Harmonized System has the same meaning as in section 153YA. textile or apparel good has the meaning given by Article 1.2 of Chapter 1 of the Agreement. US means the United States of America. US customs official means a person representing the customs administration of the US. Division 4C—Exportation of goods to Thailand 126AF  Definitions producer has the same meaning as in Division 1D of Part VIII. Thai customs official means a person representing the customs administration of Thailand. 126AG  Record keeping obligations  (a) are exported to Thailand; and  (b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in Thailand. 126AH  Power to require records  (1) An authorised officer may require a person who is subject to record keeping obligations under regulations made for the purposes of section 126AG to produce to the officer such of those records as the officer requires. Note: Failing to produce a record when required to do so by an officer may be an offence: see section 243SB. However, a person does not have to produce a record if doing so would tend to incriminate the person: see section 243SC. Disclosing records to Thai customs official  (2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in Thailand, disclose any records so produced to a Thai customs official. 126AI  Power to ask questions  (a) are exported to Thailand; and  (b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in Thailand; Note: 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 Thai customs official  (2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in Thailand, disclose any answers to such questions to a Thai customs official. Division 4D—Exportation of goods to New Zealand 126AJA  Definitions manufacture means the creation of an article essentially different from the matters or substances that go into that creation. New Zealand customs official means a person representing the customs administration of New Zealand. principal manufacturer of goods means the person in Australia who performs, or has had performed on the person’s behalf, the last process of manufacture of the goods, where that last process was not a restoration or renovation process such as repairing, reconditioning, overhauling or refurbishing. producer means a person who grows, farms, raises, breeds, mines, harvests, fishes, traps, hunts, captures, gathers, collects, extracts, manufactures, processes, assembles, restores or renovates goods. 126AJB  Record keeping obligations  (a) are exported to New Zealand; and  (b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in New Zealand.  (2) Regulations made for the purposes of subsection (1) may impose such obligations on the exporter, the principal manufacturer or a producer of the goods. 126AJC  Power to require records  (1) An authorised officer may require a person who is subject to record keeping obligations under regulations made for the purposes of section 126AJB to produce to the officer such of those records as the officer requires. Note: Failing to produce a record when required to do so by an officer may be an offence: see section 243SB. However, a person does not have to produce a record if doing so would tend to incriminate the person: see section 243SC. Disclosing records to New Zealand customs official  (2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in New Zealand, disclose any records so produced to a New Zealand customs official. 126AJD  Power to ask questions  (1) An authorised officer may require a person who is the exporter, the principal manufacturer or a producer of goods that:  (a) are exported to New Zealand; and  (b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in New Zealand; Note: 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 New Zealand customs official  (2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in New Zealand, disclose any answers to such questions to a New Zealand customs official. Division 4EAA—Exportation of goods to Parties to the Agreement Establishing the ASEAN‑Australia‑New Zealand Free Trade Area 126AKDA  Definitions AANZ customs official, for a Party, means a person representing the customs authority of that Party. Agreement means the Agreement Establishing the ASEAN‑Australia‑New Zealand Free Trade Area, done at Thailand on 27 February 2009, as amended and in force for Australia from time to time. Note: The Agreement is in Australian Treaty Series 2010 No. 1 ([2010] ATS 1) and could in 2024 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au). approved exporter database means the approved exporter database referred to in paragraph 3 of Rule 15 of Annex 3A to Chapter 3 of the Agreement. customs authority has the meaning given by Article 3 of Chapter 4 of the Agreement. Declaration of Origin means a Declaration of Origin referred to in paragraph 1 of Rule 1 of Annex 3A to Chapter 3 of the Agreement. Party means a Party (within the meaning of the Agreement) for which the Agreement has entered into force. production has the meaning given by Article 1 of Chapter 3 of the Agreement. 126AKDB  Record keeping obligations  (1) The regulations may prescribe record keeping obligations that apply in relation to goods that are:  (a) exported to a Party; and  (b) claimed to be originating goods, in accordance with Chapter 3 of the Agreement, for the purpose of obtaining a preferential tariff in the Party. 126AKDC  Power to require records  (1) An authorised officer may require a person who is subject to record keeping obligations under regulations made for the purposes of section 126AKDB to produce to the officer such of those records as the officer requires. Note: Failing to produce a record when required to do so by an officer may be an offence: see section 243SB. However, a person does not have to produce a record if doing so would tend to incriminate the person: see section 243SC. Disclosing records to AANZ customs official  (2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in a Party, disclose any records so produced to an AANZ customs official for that Party. 126AKDD  Power to ask questions  (1) An authorised officer may require a person who is an exporter or producer of goods that are:  (a) exported to a Party; and  (b) claimed to be originating goods, in accordance with Chapter 3 of the Agreement, for the purpose of obtaining a preferential tariff in the Party; Note: 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 AANZ customs official  (2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in a Party, disclose any answers to such questions to an AANZ customs official for that Party. 126AKDE  Approved exporters and Declarations of Origin  (a) goods are exported to a Party; and  (b) the goods 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; and  (c) the Party has not implemented paragraph 1(c) of Rule 1 of Annex 3A to Chapter 3 of the Agreement; the exporter of the goods must not complete a Declaration of Origin for the goods unless the exporter is, under the regulations, an approved exporter.  (2) The regulations may make provision for and in relation to the approval of entities as approved exporters.  (3) Without limiting subsection (2), the regulations may make provision for and in relation to the following:  (a) the making of applications to the Comptroller‑General of Customs by entities for approval as approved exporters and the withdrawal of those applications;  (b) the eligibility criteria that an entity must meet in order for the Comptroller‑General to approve the entity as an approved exporter;  (c) the matters that the Comptroller‑General must consider in deciding whether to approve an entity as an approved exporter;  (d) the making of decisions by the Comptroller‑General in relation to the applications;  (e) the conditions that an approval of an entity as an approved exporter is subject to;  (f) the variation, suspension or termination of an approval of an entity as an approved exporter;  (g) the giving of notice of decisions made by the Comptroller‑General;  (h) the review of decisions made by the Comptroller‑General. 126AKDF  ASEAN Register of Approved Exporters  (1) The Comptroller‑General of Customs may maintain a register, to be known as the ASEAN Register of Approved Exporters, containing information (including personal information within the meaning of the Privacy Act 1988) that relates to the following:  (a) each entity approved as an approved exporter under regulations made for the purposes of section 126AKDE;  (b) the conditions that an approval of an entity as an approved exporter is subject to;  (c) the variation, suspension or termination of an approval of an entity as an approved exporter.  (2) The Comptroller‑General must make any register publicly available.  (3) The register is not a legislative instrument. 126AKDG  Inclusion of information in approved exporter database   The Comptroller‑General of Customs may:  (a) include information (including personal information within the meaning of the Privacy Act 1988) in the approved exporter database; or  (b) disclose information (including personal information within the meaning of the Privacy Act 1988) to a person for the purpose of the information being included in the approved exporter database; if the information covered by paragraph (a) or (b) relates to the following:  (c) an entity approved as an approved exporter under regulations made for the purposes of section 126AKDE;  (d) the conditions that an approval of an entity as an approved exporter is subject to;  (e) the variation, suspension or termination of an approval of an entity as an approved exporter. Division 4DA—Exportation of goods to Peru 126AJE  Definitions Agreement means the Peru‑Australia Free Trade Agreement, done at Canberra on 12 February 2018, as amended from time to time. Note: The Agreement could in 2019 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au). Peruvian customs official means a person representing the customs administration of Peru. territory of Peru means territory within the meaning, so far as it relates to Peru, of Article 1.3 of Chapter 1 of the Agreement. 126AJF  Record keeping obligations  (a) are exported to the territory of Peru; and  (b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in the territory of Peru. 126AJG  Power to require records  (1) An authorised officer may require a person who is subject to record keeping obligations under regulations made for the purposes of section 126AJF to produce to the officer such of those records as the officer requires. Note: Failing to produce a record when required to do so by an officer may be an offence: see section 243SB. However, a person does not have to produce a record if doing so would tend to incriminate the person: see section 243SC. Disclosing records to Peruvian customs official  (2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in the territory of Peru, disclose any records so produced to a Peruvian customs official. 126AJH  Power to ask questions  (a) are exported to the territory of Peru; and  (b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in the territory of Peru; Note: 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 Peruvian customs official  (2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in the territory of Peru, disclose any answers to such questions to a Peruvian customs official. Division 4E—Exportation of goods to Chile 126AKA  Definitions Chilean customs official means a person representing the customs administration of Chile. producer means a person who grows, farms, raises, breeds, mines, harvests, fishes, traps, hunts, captures, gathers, collects, extracts, manufactures, processes or assembles goods. 126AKB  Record keeping obligations  (a) are exported to Chile; and  (b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in Chile. 126AKC  Power to require records  (1) An authorised officer may require a person who is subject to record keeping obligations under regulations made for the purposes of section 126AKB to produce to the officer such of those records as the officer requires. Note: Failing to produce a record when required to do so by an officer may be an offence: see section 243SB. However, a person does not have to produce a record if doing so would tend to incriminate the person: see section 243SC. Disclosing records to Chilean customs official  (2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in Chile, disclose any records so produced to a Chilean customs official. 126AKD  Power to ask questions  (a) are exported to Chile; and  (b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in Chile; Note: 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 Chilean customs official  (2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in Chile, disclose any answers to such questions to a Chilean customs official. Division 4EA—Exportation of goods to Parties to the Pacific Agreement on Closer Economic Relations Plus 126AKE  Definitions Agreement means the Pacific Agreement on Closer Economic Relations Plus, done at Nuku’alofa, Tonga on 14 June 2017, as amended and in force for Australia from time to time. Note: The Agreement could in 2018 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au). Customs Administration has the meaning given by Article 2 of Chapter 1 of the Agreement. Pacific Islands customs official, for a Party, means a person representing the Customs Administration of that Party. Party has the meaning given by Article 2 of Chapter 1 of the Agreement. production has the meaning given by Article 1 of Chapter 3 of the Agreement. 126AKF  Record keeping obligations  (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. 126AKG  Power to require records  (1) An authorised officer may require a person who is subject to record keeping obligations under regulations made for the purposes of section 126AKF to produce to the officer such of those records as the officer requires. Note: Failing to produce a record when required to do so by an officer may be an offence: see section 243SB. However, a person does not have to produce a record if doing so would tend to incriminate the person: see section 243SC. Disclosing records to Pacific Islands customs official  (2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in a Party, disclose any records so produced to a Pacific Islands customs official for that Party. 126AKH  Power to ask questions  (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; Note: 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 Pacific Islands customs official  (2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in a Party, disclose any answers to such questions to a Pacific Islands customs official for that Party. Division 4EB—Exportation of goods to Parties to the Comprehensive and Progressive Agreement for Trans‑Pacific Partnership 126AKI  Definitions Agreement means the Comprehensive and Progressive Agreement for Trans‑Pacific Partnership, done at Santiago, Chile on 8 March 2018, as amended and in force for Australia from time to time. Note 1: The Agreement could in 2018 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au). Note 2: Under Article 1 of the Comprehensive and Progressive Agreement for Trans‑Pacific Partnership (the Santiago Agreement), most of the provisions of the Trans‑Pacific Partnership Agreement (the Auckland Agreement), done at Auckland on 4 February 2016, are incorporated, by reference, into and made part of the Santiago Agreement. This means, for example, that Chapters 1 and 3 of the Auckland Agreement are, because of that Article, Chapters 1 and 3 of the Santiago Agreement. customs administration, of a Party, has the meaning given by Annex 1‑A to Chapter 1 of the Agreement. Party has the meaning given by Article 1.3 of Chapter 1 of the Agreement. territory, for a Party, has the meaning given by Article 1.3 of Chapter 1 of the Agreement. Trans‑Pacific Partnership customs official, for a Party, means a person representing the customs administration of that Party. 126AKJ  Record keeping obligations  (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. 126AKK  Power to require records  (1) An authorised officer may require a person who is subject to record keeping obligations under regulations made for the purposes of section 126AKJ to produce to the officer such of those records as the officer requires. Note: Failing to produce a record when required to do so by an officer may be an offence: see section 243SB. However, a person does not have to produce a record if doing so would tend to incriminate the person: see section 243SC. Disclosing records to Trans‑Pacific Partnership customs official  (2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in a Party, disclose any records so produced to a Trans‑Pacific Partnership customs official for that Party. 126AKL  Power to ask questions  (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; Note: 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 Trans‑Pacific Partnership customs official  (2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in a Party, disclose any answers to such questions to a Trans‑Pacific Partnership customs official for that Party. Division 4F—Exportation of goods to Malaysia 126ALA  Definitions Malaysian customs official means a person representing the customs administration of Malaysia. producer means a person who grows, plants, mines, harvests, farms, raises, breeds, extracts, gathers, collects, captures, fishes, traps, hunts, manufactures, processes or assembles goods. 126ALB  Record keeping obligations  (a) are exported to Malaysia; and  (b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in Malaysia. 126ALC  Power to require records  (1) An authorised officer may require a person who is subject to record keeping obligations under regulations made for the purposes of section 126ALB to produce to the officer such of those records as the officer requires. Note: Failing to produce a record when required to do so by an officer may be an offence: see section 243SB. However, a person does not have to produce a record if doing so would tend to incriminate the person: see section 243SC. Disclosing records to Malaysian customs official  (2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in Malaysia, disclose any records so produced to a Malaysian customs official. 126ALD  Power to ask questions  (a) are exported to Malaysia; and  (b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in Malaysia; Note: 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 Malaysian customs official  (2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in Malaysia, disclose any answers to such questions to a Malaysian customs official. Division 4FA—Exportation of goods to Indonesia 126ALE  Definitions Agreement means the Indonesia‑Australia Comprehensive Economic Partnership Agreement, done at Jakarta on 4 March 2019, as amended from time to time. Note: The Agreement could in 2019 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au). Indonesian customs official means a person representing the customs administration of Indonesia. territory of Indonesia means territory within the meaning, so far as it relates to Indonesia, of Article 1.4 of Chapter 1 of the Agreement. 126ALF  Record keeping obligations  (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.  (2) Regulations for the purposes of subsection (1) may impose such obligations on an exporter of goods. 126ALG  Power to require records  (1) An authorised officer may require a person who is subject to record keeping obligations under regulations made for the purposes of section 126ALF to produce to the officer such of those records as the officer requires. Note: Failing to produce a record when required to do so by an officer may be an offence: see section 243SB. However, a person does not have to produce a record if doing so would tend to incriminate the person: see section 243SC. Disclosing records to Indonesian customs official  (2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in the territory of Indonesia, disclose any records so produced to an Indonesian customs official. 126ALH  Power to ask questions  (1) 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; Note: 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  (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. Division 4G—Exportation of goods to Korea 126AMA  Definitions Korea means the Republic of Korea. Korean customs official means a person representing the customs administration of Korea. producer means a person who grows, mines, harvests, fishes, breeds, raises, traps, hunts, manufactures, processes, assembles or disassembles goods. 126AMB  Record keeping obligations  (a) are exported to Korea; and  (b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in Korea. 126AMC  Power to require records  (1) An authorised officer may require a person who is subject to record keeping obligations under regulations made for the purposes of section 126AMB to produce to the officer such of those records as the officer requires. Note: Failing to produce a record when required to do so by an officer may be an offence: see section 243SB. However, a person does not have to produce a record if doing so would tend to incriminate the person: see section 243SC. Disclosing records to Korean customs official  (2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in Korea, disclose any records so produced to a Korean customs official. 126AMD  Power to ask questions  (a) are exported to Korea; and  (b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in Korea; Note: 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 Korean customs official  (2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in Korea, disclose any answers to such questions to a Korean customs official. Division 4GA—Exportation of goods to India 126AME  Definitions Agreement means the India‑Australia Economic Cooperation and Trade Agreement, done on 2 April 2022, as amended from time to time. Note: The Agreement could in 2022 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au). customs administration for India means customs administration within the meaning, so far as it relates to India, of Article 4.1 of Chapter 4 of the Agreement. Indian customs official means a person representing the customs administration for India. production has the meaning given by Article 4.1 of Chapter 4 of the Agreement. territory of India means territory within the meaning, so far as it relates to India, of Article 1.3 of Chapter 1 of the Agreement. 126AMF  Record keeping obligations  (a) are exported to the territory of India; and  (b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in the territory of India. 126AMG  Power to require records  (1) An authorised officer may require a person who is subject to record keeping obligations under regulations made for the purposes of section 126AMF to produce to the officer such of those records as the officer requires. Note: Failing to produce a record when required to do so by an officer may be an offence: see section 243SB. However, a person does not have to produce a record if doing so would tend to incriminate the person: see section 243SC. Disclosing records to Indian customs official  (2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in the territory of India, disclose any records so produced to an Indian customs official. 126AMH  Power to ask questions  (a) are exported to the territory of India; and  (b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in the territory of India; Note: 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 Indian customs official  (2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in the territory of India, disclose any answers to such questions to an Indian customs official. Division 4H—Exportation of goods to Japan 126ANA  Definitions Japanese customs official means a person representing the customs administration of Japan. producer means a person who manufactures, assembles, processes, raises, grows, breeds, mines, extracts, harvests, fishes, traps, gathers, collects, hunts or captures goods. 126ANB  Record keeping obligations  (a) are exported to Japan; and  (b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in Japan. 126ANC  Power to require records  (1) An authorised officer may require a person who is subject to record keeping obligations under regulations made for the purposes of section 126ANB to produce to the officer such of those records as the officer requires. Note: Failing to produce a record when required to do so by an officer may be an offence: see section 243SB. However, a person does not have to produce a record if doing so would tend to incriminate the person: see section 243SC. Disclosing records to Japanese customs official  (2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in Japan, disclose any records so produced to a Japanese customs official. 126AND  Power to ask questions  (a) are exported to Japan; and  (b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in Japan; Note: 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 Japanese customs official  (2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in Japan, disclose any answers to such questions to a Japanese customs official. Division 4J—Exportation of goods to China 126AOA  Definitions Agreement means the China‑Australia Free Trade Agreement, done at Canberra on 17 June 2015, as amended from time to time. Note: The Agreement could in 2015 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au). Chinese customs official means a person representing the customs administration of the territory of China. producer means a person who grows, raises, mines, harvests, fishes, farms, traps, hunts, captures, gathers, collects, breeds, extracts, manufactures, processes or assembles goods. territory of China means territory within the meaning, so far as it relates to China, of Article 1.3 of the Agreement, and does not include the customs territory of the following members of the World Trade Organization established by the World Trade Organization Agreement:  (a) Hong Kong, China;  (b) Macao, China;  (c) Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu. World Trade Organization Agreement means the Marrakesh Agreement establishing the World Trade Organization, done at Marrakesh on 15 April 1994. Note: The Agreement is in Australian Treaty Series 1995 No. 8 ([1995] ATS 8) and could in 2015 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au). 126AOB  Record keeping obligations  (a) are exported to the territory of China; and  (b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in the territory of China. 126AOC  Power to require records  (1) An authorised officer may require a person who is subject to record keeping obligations under regulations made for the purposes of section 126AOB to produce to the officer such of those records as the officer requires. Note: Failing to produce a record when required to do so by an officer may be an offence: see section 243SB. However, a person does not have to produce a record if doing so would tend to incriminate the person: see section 243SC. Disclosing records to Chinese customs official  (2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in the territory of China, disclose any records so produced to a Chinese customs official. 126AOD  Power to ask questions  (a) are exported to the territory of China; and  (b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in the territory of China; Note: 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 Chinese customs official  (2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in the territory of China, disclose any answers to such questions to a Chinese customs official. Division 4K—Exportation of goods to Hong Kong, China 126APA  Definitions Agreement means the Free Trade Agreement between Australia and Hong Kong, China, done at Sydney on 26 March 2019, as amended from time to time. Note: The Agreement could in 2019 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au). Area of Hong Kong, China means Area within the meaning, so far as it relates to Hong Kong, China, of Article 1.3 of Chapter 1 of the Agreement, as affected by the following letters related to the geographical application of the Agreement for Hong Kong, China:  (a) a letter to the Minister for Trade, Tourism, and Investment from the Secretary for Commerce and Economic Development, Hong Kong Special Administrative Region, The People’s Republic of China dated 26 March 2019;  (b) a letter to that Secretary from that Minister dated 26 March 2019. Note: The letters could in 2019 be viewed on the website of the Department of Foreign Affairs and Trade. Hong Kong, China customs official means a person representing the customs administration of Hong Kong, China. 126APB  Record keeping obligations  (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. 126APC  Power to require records  (1) An authorised officer may require a person who is subject to record keeping obligations under regulations made for the purposes of section 126APB to produce to the officer such of those records as the officer requires. Note: Failing to produce a record when required to do so by an officer may be an offence: see section 243SB. However, a person does not have to produce a record if doing so would tend to incriminate the person: see section 243SC. Disclosing records to Hong Kong, China customs official  (2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in the Area of Hong Kong, China, disclose any records so produced to a Hong Kong, China customs official. 126APD  Power to ask questions  (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; Note: 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 Hong Kong, China customs official  (2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in the Area of Hong Kong, China, disclose any answers to such questions to a Hong Kong, China customs official. Division 4L—Exportation of goods to Parties to the Regional Comprehensive Economic Partnership Agreement 126AQA  Definitions Agreement means the Regional Comprehensive Economic Partnership Agreement, done on 15 November 2020, as amended and in force for Australia from time to time. Note: The Agreement could in 2021 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au). approved exporter database means the approved exporter database referred to in paragraph 6 of Article 3.21 of Chapter 3 of the Agreement. customs authority has the meaning given by Article 4.1 of Chapter 4 of the Agreement. Declaration of Origin means a Declaration of Origin referred to in paragraph 1 of Article 3.16 of Chapter 3 of the Agreement. Party has the meaning given by Article 1.2 of Chapter 1 of the Agreement. RCEP customs official, for a Party, means a person representing the customs authority of that Party. 126AQB  Record keeping obligations  (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. 126AQC  Power to require records  (1) An authorised officer may require a person who is subject to record keeping obligations under regulations made for the purposes of section 126AQB to produce to the officer such of those records as the officer requires. Note: Failing to produce a record when required to do so by an officer may be an offence: see section 243SB. However, a person does not have to produce a record if doing so would tend to incriminate the person: see section 243SC. Disclosing records to RCEP customs official  (2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in a Party, disclose any records so produced to a RCEP customs official for that Party. 126AQD  Power to ask questions  (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; Note: 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 RCEP customs official  (2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in a Party, disclose any answers to such questions to a RCEP customs official for that Party. 126AQE  Approved exporters and Declarations of Origin  (a) goods are exported to a Party; and  (b) the goods 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; and  (c) the Party has not implemented paragraph 1(c) of Article 3.16 of Chapter 3 of the Agreement; the exporter of the goods must not complete a Declaration of Origin for the goods unless the exporter is, under the regulations, an approved exporter.  (2) The regulations may make provision for and in relation to the approval of entities as approved exporters.  (3) Without limiting subsection (2), the regulations may make provision for and in relation to the following:  (a) the making of applications to the Comptroller‑General of Customs by entities for approval as approved exporters and the withdrawal of those applications;  (b) the eligibility criteria that an entity must meet in order for the Comptroller‑General to approve the entity as an approved exporter;  (c) the matters that the Comptroller‑General must consider in deciding whether to approve an entity as an approved exporter;  (d) the making of decisions by the Comptroller‑General in relation to the applications;  (e) the conditions that an approval of an entity as an approved exporter is subject to;  (f) the variation, suspension or termination of an approval of an entity as an approved exporter;  (g) the giving of notice of decisions made by the Comptroller‑General;  (h) the review of decisions made by the Comptroller‑General. 126AQF  RCEP Register of Approved Exporters  (1) The Comptroller‑General of Customs may maintain a register, to be known as the RCEP Register of Approved Exporters, containing information (including personal information within the meaning of the Privacy Act 1988) that relates to the following:  (a) each entity approved as an approved exporter under regulations made for the purposes of section 126AQE;  (b) the conditions that an approval of an entity as an approved exporter is subject to;  (c) the variation, suspension or termination of an approval of an entity as an approved exporter.  (2) The Comptroller‑General must make any register publicly available.  (3) The register is not a legislative instrument. 126AQG  Inclusion of information in approved exporter database   The Comptroller‑General of Customs may:  (a) include information (including personal information within the meaning of the Privacy Act 1988) in the approved exporter database; or  (b) disclose information (including personal information within the meaning of the Privacy Act 1988) to a person for the purpose of the information being included in the approved exporter database; if the information covered by paragraph (a) or (b) relates to the following:  (c) an entity approved as an approved exporter under regulations made for the purposes of section 126AQE;  (d) the conditions that an approval of an entity as an approved exporter is subject to;  (e) the variation, suspension or termination of an approval of an entity as an approved exporter. Division 4M—Exportation of goods to the United Kingdom 126ARA  Definitions Agreement means the Free Trade Agreement between Australia and the United Kingdom of Great Britain and Northern Ireland, done on 16 and 17 December 2021, as amended from time to time. Note: The Agreement could in 2022 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au). customs authority for the United Kingdom means customs authority within the meaning, so far as it relates to the United Kingdom, of Article 1.4 of Chapter 1 of the Agreement. production has the meaning given by Article 4.1 of Chapter 4 of the Agreement. territory of the United Kingdom means territory within the meaning, so far as it relates to the United Kingdom, of Article 1.4 of Chapter 1 of the Agreement. United Kingdom customs official means a person representing the customs authority for the United Kingdom. 126ARB  Record keeping obligations  (a) are exported to the territory of the United Kingdom; and  (b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in the territory of the United Kingdom. 126ARC  Power to require records  (1) An authorised officer may require a person who is subject to record keeping obligations under regulations made for the purposes of section 126ARB to produce to the officer such of those records as the officer requires. Note: Failing to produce a record when required to do so by an officer may be an offence: see section 243SB. However, a person does not have to produce a record if doing so would tend to incriminate the person: see section 243SC. Disclosing records to United Kingdom customs official  (2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in the territory of the United Kingdom, disclose any records so produced to a United Kingdom customs official. 126ARD  Power to ask questions  (a) are exported to the territory of the United Kingdom; and  (b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in the territory of the United Kingdom; Note: 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 United Kingdom customs official  (2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in the territory of the United Kingdom, disclose any answers to such questions to a United Kingdom customs official. Division 4N—Exportation of goods to the United Arab Emirates 126ASA  Definitions Agreement means the Comprehensive Economic Partnership Agreement between Australia and the United Arab Emirates, done at Canberra on 6 November 2024, as amended from time to time. Note: The Agreement could in 2025 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au). territory of the United Arab Emirates means territory within the meaning, so far as it relates to the United Arab Emirates, of Article 1.2 of Chapter 1 of the Agreement. UAE customs administration means customs administration within the meaning, so far as it relates to the United Arab Emirates, of Article 4.1 of Chapter 4 of the Agreement. UAE customs official means a person representing the UAE customs administration. 126ASB  Record keeping obligations  (a) are exported to the territory of the United Arab Emirates; and  (b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in the territory of the United Arab Emirates. 126ASC  Power to require records  (1) An authorised officer may require a person who is subject to record keeping obligations under regulations made for the purposes of section 126ASB to produce to the officer such of those records as the officer requires. Note: Failing to produce a record when required to do so by an officer may be an offence: see section 243SB. However, a person does not have to produce a record if doing so would tend to incriminate the person: see section 243SC. Disclosing records to UAE customs official  (2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in the territory of the United Arab Emirates, disclose any records so produced to a UAE customs official. 126ASD  Power to ask questions  (a) are exported to the territory of the United Arab Emirates; and  (b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in the territory of the United Arab Emirates; Note: 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 UAE customs official  (2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in the territory of the United Arab Emirates, disclose any answers to such questions to a UAE customs official. Division 5—Miscellaneous