Commonwealth Numbered Regulations Commonwealth Numbered Regulations(1) For subsection 126AOB(1) of the Act, an exporter of goods mentioned in that subsection, who is not also the producer of the goods, must keep the following records:
(a) records of the purchase of the goods by the exporter;
(b) records of the purchase of the goods by the person to whom the goods are exported;
(c) evidence that payment has been made for the goods;
(d) evidence of the classification of the goods under the Harmonized System;
(e) if the goods include any accessories, spare parts or tools that were purchased by the exporter:
(i) records of the purchase of the accessories, spare parts or tools; and
(ii) evidence of the value of the accessories, spare parts or tools;
(f) if the goods include any accessories, spare parts or tools that were produced by the exporter:
(i) records of the purchase of all materials that were purchased for use or consumption in the production of the accessories, spare parts or tools; and
(ii) evidence of the value of the materials; and
(iii) records of the production of the accessories, spare parts or tools;
(g) if the goods are packaged for retail sale in packaging material or a container that was purchased by the exporter:
(i) records of the purchase of the packaging material or container; and
(ii) evidence of the value of the packaging material or container;
(h) if the goods are packaged for retail sale in packaging material or a container that was produced by the exporter:
(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; and
(iii) records of the production of the packaging material or container;
(i) a copy of the Certificate of Origin, or Declaration of Origin, for the goods.
(2) The records must be kept for at least 5 years starting on the date the Certificate of Origin, or Declaration of Origin, for the goods is issued.
(3) The exporter:
(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
Australian 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.