14Exportation of goods to China—record keeping by the producer of the goods

14 Exportation of goods to China—record keeping by the producer of the goods

(1) For subsection 126AOB(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 or tools that were purchased by the producer: (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; (i) if the goods include any accessories, spare parts or tools 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 or tools; and (ii) evidence of the value of the materials; and (iii) records of the production of the accessories, spare parts or tools; (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; and (iii) records of the production of the packaging material or container; (l) 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 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 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.