10Record keeping by exporter who is not the producer of goods

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#### 10 Record keeping by exporter who is not the producer of goods (1) For subsection 126AG(1) of the Act, an exporter of goods mentioned in that subsection must keep the records set out in the following table, unless the exporter is also the producer of the goods. ```html <table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><thead><tr><td colspan="2" style="border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Records to be kept by exporters (other than producers) of goods to Thailand</td></tr><tr><td style="width:10.14%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Item</td><td style="width:89.86%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Records</td></tr></thead><tbody><tr><td style="width:10.14%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">1</td><td style="width:89.86%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Records of the exporter’s purchase of the goods.</td></tr><tr><td style="width:10.14%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">2</td><td style="width:89.86%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Records of the purchase of the goods by the person to whom the goods are exported.</td></tr><tr><td style="width:10.14%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">3</td><td style="width:89.86%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Evidence that payment has been made for the goods.</td></tr><tr><td style="width:10.14%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">4</td><td style="width:89.86%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Evidence of the classification of the goods under the Harmonized System.</td></tr><tr><td style="width:10.14%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">5</td><td style="width:89.86%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">If the goods include any spare parts, accessories or tools that were purchased by the exporter:(a) records of the purchase of the spare parts, accessories or tools; and(b) evidence of the value of the spare parts, accessories or tools.</td></tr><tr><td style="width:10.14%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">6</td><td style="width:89.86%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">If the goods include any spare parts, accessories or tools that were produced by the exporter:(a) records of the purchase of all materials that were purchased for use or consumption in the production of the spare parts, accessories or tools; and(b) evidence of the value of the materials; and(c) records of the production of the spare parts, accessories or tools.</td></tr><tr><td style="width:10.14%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">7</td><td style="width:89.86%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">If the goods are packaged for retail sale in packaging material or a container that was purchased by the exporter:(a) records of the purchase of the packaging material or container; and(b) evidence of the value of the packaging or container.</td></tr><tr><td style="width:10.14%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">8</td><td style="width:89.86%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">If the goods are packaged for retail sale in packaging material or a container that was produced by the exporter:(a) records of the purchase of all materials that were purchased for use or consumption in the production of the packaging material or container; and(b) evidence of the value of the materials; and(c) records of the production of the packaging material or container.</td></tr><tr><td style="width:10.14%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">9</td><td style="width:89.86%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">A copy of the Certificate of Origin in relation to the goods.</td></tr></tbody></table> ``` (2) The records must be kept for at least 5 years starting on the day of issue of the Certificate of Origin in relation to the goods. (3) The exporter may keep a record under this section at any place (whether or not in Australia).