CUSTOMS REGULATIONS (REPEALED)

REGULATION 105E   EXPORTATION OF GOODS TO THAILAND - RECORD KEEPING BY THE PRODUCER OF THE GOODS  

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

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

(a) records of the purchase of the goods;

(b) if the producer is the exporter of the goods - evidence of the classification of the goods under the Harmonized System;

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

(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 of the goods and evidence of the classification of the materials under the Harmonized System;

(f) evidence of the value of those materials;

(g) records of the production of the goods;

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

(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;

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

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

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

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

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

(i) records of their purchase; and

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

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

(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;

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

105E(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.

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

The producer:

(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.

105E(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.