Commonwealth Numbered Regulations

[Index] [Table] [Search] [Search this Regulation] [Notes] [Noteup] [Previous] [Download] [Help]

CUSTOMS AMENDMENT REGULATIONS 2003 (NO. 5) 2003 NO. 186 - SCHEDULE 1

Amendment

(regulation 3)

[1] After regulation 105

insert

105A Exports to Singapore — declaration by exporter

(1)
For section 126AA of the Act, this regulation sets out requirements on an exporter relating to the making of declarations concerning the export of goods to Singapore for which a preferential tariff is to be claimed.

(2) If the exporter is not the producer or manufacturer of the goods, the exporter must, before making the declaration mentioned in subregulation (3):

(a)
if the exporter was the applicant for the Certificate of Origin — give a copy of the Certificate of Origin to the producer or manufacturer; and

(b) whether or not the exporter was the applicant for the Certificate of Origin — obtain from the producer or manufacturer a written confirmation:

(i)
specifying evidence of the sale of the goods to the exporter; and
(ii)
specifying the Certificate of Origin in relation to the goods; and
(iii)
stating that the goods are identical to goods that are specified in that Certificate of Origin; and
(iv)
stating that the goods comply with the rule specified in that Certificate of Origin; and
(v)
specifying the name, designation and signature of the producer's or manufacturer's representative; and
(vi)
specifying the date on which the confirmation was signed by the producer's or manufacturer's representative.

(3) The exporter must make a declaration, in writing, before the export of the goods:

(a)
stating that the goods are the produce or manufacture of Australia, in accordance with SAFTA; and

(b)
specifying the exporter's invoice in relation to the goods; and

(c)
specifying the Certificate of Origin in relation to the goods; and

(d)
stating that the goods are identical to goods that are specified in that Certificate of Origin; and

(e)
stating that the goods comply with the rule specified in that Certificate of Origin; and

(f)
specifying the name, designation and signature of the exporter's representative; and

(g)
specifying the date on which the declaration was signed by the exporter's representative.

(4) In this regulation:

"Certificate of Origin" has the meaning given by section 153UA of the Act.

"SAFTA" has the meaning given by section 153UA of the Act.

105B Exports to Singapore — record keeping (producer or manufacturer)
(1) For section 126AB of the Act, this regulation:
(a) sets out record keeping obligations that apply in relation to goods that:

(i)
are exported to Singapore; and
(ii)
are claimed to be the produce or manufacture of Australia for the purpose of obtaining a preferential tariff in Singapore; and
(b)
applies to the producer or manufacturer of the goods (whether or not the producer or manufacturer is the exporter of the goods).

(2) The producer or manufacturer must keep the following records:

(a)
records of the purchase of the goods;

(b)
evidence that payment has been made for the goods;

(c)
evidence of the cost of the goods in the form sold to the buyer;

(d)
evidence of the value of the goods;

(e)
records of the purchase of all materials that were purchased for use or consumption in the production or manufacture of the goods;

(f)
evidence that payment has been made for those materials;

(g)
evidence of the cost of those materials in the form sold to the producer or manufacturer;

(h)
evidence of the value of those materials;

(i)
records of the production or manufacture of the goods.

(j)
a copy of the Certificate of Origin in relation to the goods;

(k)
if the producer or manufacturer has given a confirmation mentioned in paragraph 105A (2) (b) in relation to the goods to an exporter — a copy of the confirmation;

(l)
if the producer or manufacturer is the exporter of the goods — a copy of the declaration mentioned in subregulation 105A (3) in relation to the goods.

(3)
If the producer or manufacturer is the exporter of the goods, the producer or manufacturer must keep the records required by subregulation (2) for a period of at least 5 years starting on the date of the declaration relating to the goods mentioned in subregulation 105A (3).

(4)
If the producer or manufacturer is not the exporter of the goods, the producer or manufacturer must keep the records required by subregulation (2) for a period of at least 5 years starting on the date of the confirmation mentioned in paragraph 105A (2) (b) in relation to the goods.

(5) The producer or manufacturer:

(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 the produce or manufacture of Australia, in accordance with SAFTA; 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.

(6) In this regulation:

"Certificate of Origin" has the meaning given by section 153UA of the Act.

"SAFTA" has the meaning given by section 153UA of the Act.

105C Exports to Singapore — record keeping (exporter that is not producer or manufacturer)
(1) For section 126AB of the Act, this regulation:
(a) sets out record keeping obligations that apply in relation to goods that:

(i)
are exported to Singapore; and
(ii)
are claimed to be the produce or manufacture of Australia for the purpose of obtaining a preferential tariff in Singapore; and
(b)
applies to the exporter of the goods that is not also the producer or manufacturer of the goods.

(2) The exporter must keep the following records:

(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)
the confirmation mentioned in paragraph 105A (2) (b) given to the exporter by the producer or manufacturer;

(d)
a copy of the declaration mentioned in subregulation 105A (3);

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

(3)
The exporter must keep the records required by subregulation (2) for a period of at least 5 years starting on the date of the declaration mentioned in subregulation 105A (3) in relation to the goods.

(4) 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 the produce or manufacture of Australia, in accordance with SAFTA; 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.

(5) In this regulation:

"Certificate of Origin" has the meaning given by section 153UA of the Act.

"SAFTA" has the meaning given by section 153UA of the Act.



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback