Commonwealth Consolidated Regulations

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CUSTOMS (INTERNATIONAL OBLIGATIONS) REGULATION 2015 - REG 9

Form in which records to be kept

    For section   126AB of the Act, a person who is required to keep a record under this Division in relation to goods must ensure that the record:

  (a)   is kept in a form that would enable a determination of whether the goods are Australian originating goods, in accordance with SAFTA; and

  (b)   if the record is not in English--is kept in a place and form that would enable an English translation to be readily made; and

  (c)   if the record is kept electronically--is readily convertible into a hard copy in English.


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