Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) This section applies in relation to goods that:
(a) are exported to Singapore; and
(b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in Singapore.
(2) For the purposes of section 126AB of the Act, the exporter of the goods must keep the following records, unless the exporter is also the producer of the goods:
(a) records of the purchase of the goods by the exporter, including evidence that payment has been made for the goods;
(b) records of the purchase of the goods by the person to whom the goods are exported, including evidence that payment has been made for the goods;
(c) a copy of the certification of origin (within the meaning of section 153XD of the Act) in relation to the goods.
(3) The exporter must keep the records for at least 5 years starting on the day the certification of origin (within the meaning of section 153XD of the Act) for the goods is issued.
(4) The exporter may keep a record under this section at any place (whether or not in Australia).