s 126APB
In forceRecord keeping obligations
Volume 1s 1-126C
Part VIThe exportation of goods
Division 4KExportation of goods to Hong Kong, China
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.
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