Commonwealth Consolidated Acts Commonwealth Consolidated ActsRegulations 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 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.
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.