125Audits

125 Audits

(1) For the purposes of subsections 270(4) and (5) of the Act, this section makes provision for and in relation to an audit of export operations in relation to a kind of goods covered by Chapter 3 of this instrument carried out by: (a) a person who has applied for a tariff rate quota certificate in relation to the goods; or (b) a person to whom a tariff rate quota certificate in relation to the goods has been issued (whether or not the certificate has been revoked).

Note: The Secretary may require an audit to be conducted of the export operations under paragraph 266(1)(f) of the Act. Part 1 of Chapter 9 of the Act and this section provide for the conduct of an audit.

(2) An audit must be conducted: (a) as expeditiously as possible; and (b) in a way that results in minimal interference to the export operations to which the audit relates. (3) After an auditor completes an audit, or the audit ends, the auditor must make a written report of the audit. (4) The auditor must give a copy of the audit report to the relevant person for the audit before the end of the period of 14 business days beginning on the day the audit is completed or ends.

Note: For the relevant person for an audit, see section 269 of the Act.

(5) The Secretary may, by notice in writing given to the auditor, request the auditor to give the Secretary a copy of the audit report. The Secretary may specify in the notice the manner in which the auditor is to give the copy. (6) The auditor must comply with any request under subsection (5) before the end of the later of the following periods: (a) the period of 14 business days beginning on the day the Secretary made the request; (b) the period of 14 business days beginning on the day the audit is completed or ends.