CUSTOMS REGULATIONS (REPEALED)

REGULATION 105F   EXPORTATION OF GOODS TO NEW ZEALAND - RECORD KEEPING BY EXPORTER WHO IS NOT THE PRODUCER OR PRINCIPAL MANUFACTURER OF THE GOODS  

105F(1)   [ Records to be keep]  

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

(a)    records of the purchase of the goods by the exporter;

(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.

105F(2)   [ Record keeping period]  

The records must be kept for a period of at least 5 years starting on the date of exportation.

105F(3)   [ Place and form]  

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.

105F(4)   [ Definitions]  

In this regulation:

(a)     principal manufacturer has the same meaning as in Division 4D of Part VI of the Act; and

(b)    the following words and expressions have the same meaning as in Division 1E of Part VIII of the Act:

(i) Agreement;

(ii) Australian originating goods;

(iii) Harmonized System;

(iv) produce.