Commonwealth Consolidated Regulations

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CUSTOMS (INTERNATIONAL OBLIGATIONS) REGULATION 2015 - REG 17

Record keeping by the producer of goods

  (1)   For subsection   126AKB(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 records set out in the following table.

 

Records to be kept by producers of goods for exportation to Chile

Item

Records

1

Records of the purchase of the goods.

2

If the producer is the exporter of the goods--evidence of the classification of the goods under the Harmonized System.

3

Evidence that payment has been made for the goods.

4

Evidence of the value of the goods.

5

Records of the purchase of all materials that were purchased for use or consumption in the production of the goods.

6

Evidence of the classification of the materials mentioned in item   5 under the Harmonized System.

7

Evidence of the value of the materials mentioned in item   5.

8

Records of the production of the goods.

9

If the goods include accessories, spare parts, tools or instructional or other information resources that were purchased by the producer:

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

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

10

If the goods include accessories, spare parts, tools or instructional or other information resources that were produced by the producer:

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

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

(c) evidence of the value of the materials.

11

If the goods are packaged for retail sale in packaging material or a container that was purchased by the producer:

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

(b) evidence of the value of the packaging material or container.

12

If the goods are packaged for retail sale in packaging material or a container that was produced by the producer:

(a) records of the production of the packaging material or container; and

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

(c) evidence of the value of the materials.

13

A copy of the Certificate of Origin in relation to the goods.

  (2)   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.

  (3)   The producer may keep a record under this section at any place (whether or not in Australia).



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