Commonwealth Numbered Regulations

CUSTOMS (PACIFIC ISLANDS RULES OF ORIGIN) REGULATIONS 2018 (F2018L01602) - RULE 11

             (1)  For the purposes of subsection 126AKF(1) of the Act, a producer of goods mentioned in that subsection, whether or not the producer is the exporter of the goods, must keep the following records:

                     (a)  records of the purchase of the goods;

                     (b)  if the producer is the exporter of the goods--evidence of the classification of the goods under the Harmonized System;

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

                     (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 of the goods and evidence of the classification of the materials under the Harmonized System;

                      (f)  evidence of the value of those materials;

                     (g)  records of the production of the goods;

                     (h)  if the goods include any accessories, spare parts, tools or instructional or other information materials that were purchased by the producer:

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

                             (ii)  evidence of the value of the accessories, spare parts, tools or instructional or other information materials;

                      (i)  if the goods include any accessories, spare parts, tools or instructional or other information materials that were produced by the producer:

                              (i)  records of the purchase of all materials that were purchased for use or consumption in the production of the accessories, spare parts, tools or instructional or other information materials; and

                             (ii)  evidence of the value of the materials so purchased; and

                            (iii)  records of the production of the accessories, spare parts, tools or instructional or other information materials;

                      (j)  if the goods are packaged for retail sale in packaging material or a container that was purchased by the producer:

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

                             (ii)  evidence of the value of the packaging material or container;

                     (k)  if the goods are packaged for retail sale in packaging material or a container that was produced by the producer:

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

                             (ii)  evidence of the value of the materials so purchased; and

                            (iii)  records of the production of the packaging material or container;

                      (l)  a copy of the Declaration of Origin for the goods.

             (2)  The records must be kept for at least 5 years starting on the day of exportation.

             (3)  The producer:

                     (a)  may keep the records at any place (whether or not in Australia); and

                     (b)  must ensure that:

                              (i)  the records are kept in a form that would enable a determination of whether the goods are originating goods in accordance with the Agreement; and

                             (ii)  if the records are not in English--the records are kept in a place and form that would enable an English translation to be readily made; and

                            (iii)  if the records are kept by mechanical or electronic means--the records are readily convertible into a hard copy in English.