Document ID: chunk:federal_register_of_legislation:C2008C00476:clause:1_18
Version: federal_register_of_legislation:C2008C00476
Segment Type: clause
Provision Reference: sch 1 cl 18
Character Range: 34051–34897

18  Before subsection 240(2)
Insert:

 (1B) A person who, in Australia:
 (a) causes goods to be imported into, or exported from, Australia; or
 (b) receives goods that have been imported into, or are to be exported from, Australia;
must keep all the relevant commercial documents that come into the person's possession or control at any time and relate to the goods concerned or to their carriage to or from Australia, being documents that are necessary to enable a Collector to satisfy himself or herself:
 (c) whether the person is complying with a Customs‑related law; or
 (d) as to the correctness of information communicated by, or on behalf of, the person to Customs (whether in documentary or other form);
for the period of 5 years from the time when the goods were imported into, or exported from, Australia.

Penalty: 30 penalty units.