32Returns by other persons exporting wool

#### 32 Returns by other persons exporting wool (1) A person who exports any shorn wool other than wool to which section 31 applies shall, unless he is in possession of a prescribed certificate in respect of the wool, furnish to the Commissioner in the prescribed manner, before the wool is exported, a return of that wool in accordance with a form approved by the Commissioner and containing such particulars as are specified in the form, together with any relevant certificates of appraisement. (2) A person who furnishes a return under subsection (1) in relation to wool exported on or after 1 July 1993 must, not later than the time at which the return is furnished, give the Commissioner, in accordance with the regulations, such particulars relating to the export of the wool and to the person as are prescribed.