CUSTOMS REGULATIONS (REPEALED)

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

105H(1)   [ Records to be kept]  

For subsection 126AKB (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 accessories, spare parts, tools or instructional or other information resources that were purchased by the exporter:

(i) records of the purchase of the accessories, spare parts, tools or instructional or other information resources; and

(ii) evidence of the value of the accessories, spare parts, tools or instructional or other information resources;

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

(i) records of the production of the accessories, spare parts, tools or instructional or other information resources; and

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

(iii) evidence of the value of the materials;

(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 material 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 production of the packaging material or container; and

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

(iii) evidence of the value of the materials;

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

105H(2)   [ Record keeping period]  

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

105H(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; 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.

105H(4)   [ Definitions]  

In this regulation:

(a)     producer has the same meaning as in Division 4E of Part VI of the Act; and

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

(i) Australian originating goods;

(ii) Certificate of Origin;

(iii) Harmonized System.