CUSTOMS REGULATIONS (REPEALED)

REGULATION 105D   EXPORTATION OF GOODS TO THAILAND - RECORD KEEPING BY EXPORTER WHO IS NOT THE PRODUCER OF THE GOODS  

105D(1)   [Records required to be kept]  

For subsection 126AG(1) of the Act, an exporter, who is not also the producer, of goods mentioned in that subsection must keep the following records:

(a) records of the exporter's purchase of the goods;

(b) records of the purchase of the goods by the person to whom the goods are exported;

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

(d) evidence of the classification of the goods under the Harmonized System;

(e) if the goods include any spare parts, accessories or tools that were purchased by the exporter:

(i) records of the purchase of the spare parts, accessories or tools; and

(ii) evidence of the value of the spare parts, accessories or tools;

(f) if the goods include any spare parts, accessories or tools that were produced by the exporter:

(i) records of the purchase of all materials that were purchased for use or consumption in the production of the spare parts, accessories or tools; and

(ii) evidence of the value of the materials; and

(iii) records of the production of the spare parts, accessories or tools;

(g) if the goods are packaged for retail sale in packaging material or a container that was purchased by the exporter:

(i) records of the purchase of the packaging material or container; and

(ii) evidence of the value of the packaging or container;

(h) if the goods are packaged for retail sale in packaging material or a container that was produced by the exporter:

(i) records of the purchase of all materials that were purchased for use or consumption in the production of the packaging material or container; and

(ii) evidence of the value of the materials; and

(iii) records of the production of the packaging material or container;

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

105D(2)   [Period of at least 5 years]  

The records must be kept for a period of at least 5 years starting on the date of issue of the Certificate of Origin in relation to the goods.

105D(3)   [Manner in which record is to be kept]  

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 Australian originating goods in accordance with the Agreement; 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.

105D(4)   [Definitions]  

In this regulation, the following words and expressions have the same meaning as in Division 1D of Part VIII of the Act:

(a) Agreement;

(b) Australian originating goods;

(c) Certificate of Origin;

(d) Harmonized System;

(e) produce.