Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 126APC

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.