Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) For subsection 126AJB(1) of the Act, an exporter of goods mentioned in that subsection must keep the records set out in the following table, unless the exporter is also the producer or principal manufacturer of the goods.
Records to be kept by exporters (other than producers or principal manufacturers) | |
Item | Records |
1 | Records of the purchase of the goods by the exporter. |
2 | Records of the purchase of the goods by the person to whom the goods are exported. |
3 | Evidence that payment has been made for the goods. |
4 | Evidence of the classification of the goods under the Harmonized System. |
5 | If the goods include any spare parts, accessories or tools that were purchased by the exporter: (a) records of the purchase of the spare parts, accessories or tools; and (b) evidence of the value of the spare parts, accessories or tools. |
6 | If the goods include any spare parts, accessories or tools that were produced by the exporter: (a) 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 (b) evidence of the value of the materials; and (c) records of the production of the spare parts, accessories or tools. |
7 | If the goods are packaged for retail sale in packaging material or a container that was purchased by the exporter: (a) records of the purchase of the packaging material or container; and (b) evidence of the value of the packaging or container. |
8 | If the goods are packaged for retail sale in packaging material or a container that was produced by the exporter: (a) records of the purchase of all materials that were purchased for use or consumption in the production of the packaging material or container; and (b) evidence of the value of the materials; and (c) records of the production of the packaging material or container. |
(2) The records must be kept for at least 5 years starting on the day of exportation.
(3) The exporter may keep a record under this section at any place (whether or not in Australia).