CUSTOMS ACT 1901 - SECT 126ARD Power to ask questions

CUSTOMS ACT 1901 - SECT 126ARD

Power to ask questions

  (1)   An authorised officer may require a person who is an exporter or producer of 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;

to answer questions in order to verify the origin of the goods.

Note:   Failing to answer a question when required to do so by an officer may be an offence: see section   243SA. However, a person does not have to answer a question if doing so would tend to incriminate the person: see section   243SC.

Disclosing answers to United Kingdom customs official

  (2)   An authorised officer may, for the purpose of verifying a claim for a preferential tariff in the territory of the United Kingdom, disclose any answers to such questions to a United Kingdom customs official.