CUSTOMS REGULATIONS (REPEALED)

REGULATION 105B   EXPORTS TO SINGAPORE - RECORD KEEPING (PRODUCER OR MANUFACTURER)  

105B(1)   [Record keeping obligations]  

For section 126AB of the Act, this regulation:

(a) sets out record keeping obligations that apply in relation to goods that:

(i) are exported to Singapore; and

(ii) are claimed to be the produce or manufacture of Australia for the purpose of obtaining a preferential tariff in Singapore; and

(b) applies to the producer or manufacturer of the goods (whether or not the producer or manufacturer is the exporter of the goods).

105B(2)   [Records to be kept]  

The producer or manufacturer must keep the following records:

(a) records of the purchase of the goods;

(b) evidence that payment has been made for the goods;

(c) evidence of the cost of the goods in the form sold to the buyer;

(d) evidence of the value of the goods;

(e) records of the purchase of all materials that were purchased for use or consumption in the production or manufacture of the goods;

(f) evidence that payment has been made for those materials;

(g) evidence of the cost of those materials in the form sold to the producer or manufacturer;

(h) evidence of the value of those materials;

(i) records of the production or manufacture of the goods.

(j) a copy of the Certificate of Origin in relation to the goods;

(k) if the producer or manufacturer has given a confirmation mentioned in paragraph 105A(2)(b) in relation to the goods to an exporter - a copy of the confirmation;

(l) if the producer or manufacturer is the exporter of the goods - a copy of the declaration mentioned in subregulation 105A(3) in relation to the goods.

105B(3)   [Requirements on exporter]  

If the producer or manufacturer is the exporter of the goods, the producer or manufacturer must keep the records required by subregulation (2) for a period of at least 5 years starting on the date of the declaration relating to the goods mentioned in subregulation 105A(3).

105B(4)   [Requirements on producer or manufacturer]  

If the producer or manufacturer is not the exporter of the goods, the producer or manufacturer must keep the records required by subregulation (2) for a period of at least 5 years starting on the date of the confirmation mentioned in paragraph 105A(2)(b) in relation to the goods.

105B(5)   [Manner and form of record keeping]  

The producer or manufacturer:

(a) may keep a record under this regulation at any place (whether or not in Australia); and

(b) must ensure that:

(i) the record is kept in a form that would enable a determination of whether the goods are the produce or manufacture of Australia, in accordance with SAFTA; and

(ii) if the record is not in English - the record is kept in a place and form that would enable an English translation to be readily made; and

(iii) if the record is kept by mechanical or electronic means - the record is readily convertible into a hard copy in English.

105B(6)   [Definitions]  

In this regulation:

Certificate of Origin
has the meaning given by section 153UA of the Act.

SAFTA
has the meaning given by section 153UA of the Act.