CUSTOMS REGULATIONS (REPEALED)

REGULATION 105C   EXPORTS TO SINGAPORE - RECORD KEEPING (EXPORTER THAT IS NOT PRODUCER OR MANUFACTURER)  

105C(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 exporter of the goods that is not also the producer or manufacturer of the goods.

105C(2)   [Records to be kept]  

The exporter must keep the following records:

(a) records of the purchase of the goods by the exporter, including evidence that payment has been made for the goods;

(b) records of the purchase of the goods by the person to whom the goods are exported, including evidence that payment has been made for the goods;

(c) the confirmation mentioned in paragraph 105A(2)(b) given to the exporter by the producer or manufacturer;

(d) a copy of the declaration mentioned in subregulation 105A(3);

(e) a copy of the Certificate of Origin in relation to the goods.

105C(3)   [Requirements]  

The exporter must keep the records required by subregulation (2) for a period of at least 5 years starting on the date of the declaration mentioned in subregulation 105A(3) in relation to the goods.

105C(4)   [Manner and form of record keeping]  

The exporter:

(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.

105C(5)   [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.