(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
In this Division:
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
Regulations may prescribe record keeping obligations
(1) The regulations may prescribe record keeping obligations that apply in relation to goods that:
(a) are exported to Korea; and
(b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in Korea.
On whom obligations may be imposed
(2) Regulations for the purposes of subsection (1) may impose such obligations on an exporter or producer of goods.
126AMC Power to require records
Requirement to produce 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
Power to ask questions
(1) An authorised officer may require a person who is an exporter or producer of goods that:
(a) are exported to Korea; and
(b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in Korea;
to answer questions in order to verify the origin of the goods.
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
In this Division:
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.
producer means a person who engages in the production of goods.
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
Regulations may prescribe record keeping obligations
(1) The regulations may prescribe record keeping obligations that apply in relation to goods that:
(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.
On whom obligations may be imposed
(2) Regulations for the purposes of subsection (1) may impose such obligations on an exporter or producer of goods.
126AMG Power to require records
Requirement to produce 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
Power to ask questions
(1) An authorised officer may require a person who is an exporter or producer of goods that:
(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;
to answer questions in order to verify the origin of the goods.
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
In this Division:
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
Regulations may prescribe record keeping obligations
(1) The regulations may prescribe record keeping obligations that apply in relation to goods that:
(a) are exported to Japan; and
(b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in Japan.
On whom obligations may be imposed
(2) Regulations for the purposes of subsection (1) may impose such obligations on an exporter or producer of goods.
126ANC Power to require records
Requirement to produce 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
Power to ask questions
(1) An authorised officer may require a person who is an exporter or producer of goods that:
(a) are exported to Japan; and
(b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in Japan;
to answer questions in order to verify the origin of the goods.
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
In this Division:
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
Regulations may prescribe record keeping obligations
(1) The regulations may prescribe record keeping obligations that apply in relation to goods that:
(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.
On whom obligations may be imposed
(2) Regulations for the purposes of subsection (1) may impose such obligations on an exporter or producer of goods.
126AOC Power to require records
Requirement to produce 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
Power to ask questions
(1) An authorised officer may require a person who is an exporter or producer of goods that:
(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;
to answer questions in order to verify the origin of the goods.
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
In this Division:
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.
producer means a person who engages in the production of goods.
production has the meaning given by Article 3.1 of Chapter 3 of the Agreement.
126APB Record keeping obligations
Regulations may prescribe record keeping obligations
(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
(2) Regulations for the purposes of subsection (1) may impose such obligations on an exporter or producer of goods.
126APC Power to require records
Requirement to produce 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
Power to ask questions
(1) An authorised officer may require a person who is an exporter or producer of 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;
to answer questions in order to verify the origin of the goods.
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
In this Division:
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.
producer means a person who engages in the production of goods.
production has the meaning given by Article 3.1 of Chapter 3 of the Agreement.
RCEP customs official, for a Party, means a person representing the customs authority of that Party.
126AQB Record keeping obligations
Regulations may prescribe record keeping obligations
(1) The regulations may prescribe record keeping obligations that apply in relation to goods that:
(a) are exported to 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.
On whom obligations may be imposed
(2) Regulations for the purposes of subsection (1) may impose such obligations on an exporter or producer of goods.
126AQC Power to require records
Requirement to produce 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
Power to ask questions
(1) An authorised officer may require a person who is an exporter or producer of goods that:
(a) are exported to 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;
to answer questions in order to verify the origin of the goods.