14Record keeping by the producer or principal manufacturer of goods

#### 14 Record keeping by the producer or principal manufacturer of goods (1) For subsection 126AJB(1) of the Act, the producer or principal manufacturer of goods mentioned in that subsection, whether or not the producer or principal manufacturer is the exporter of the goods, must keep the records set out in the following table. ```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"><p class="TableHeading"><span>Records to be kept by producers or principal manufacturers of goods for exportation to New Zealand</span></p></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"><p class="TableHeading"><span>Item</span></p></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"><p class="TableHeading"><span>Records</span></p></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"><p class="Tabletext"><span>1</span></p></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"><p class="Tabletext"><span>Records of the purchase of the goods.</span></p></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"><p class="Tabletext"><span>2</span></p></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"><p class="Tabletext"><span>If the producer or principal manufacturer is the exporter of the goods—evidence of the classification of the goods under the Harmonized System.</span></p></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"><p class="Tabletext"><span>3</span></p></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"><p class="Tabletext"><span>Evidence that payment has been made for the goods.</span></p></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"><p class="Tabletext"><span>4</span></p></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"><p class="Tabletext"><span>Evidence of the value of the goods.</span></p></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"><p class="Tabletext"><span>5</span></p></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"><p class="Tabletext"><span>Records of the purchase of all materials that were purchased for use or consumption in the production of the goods.</span></p></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"><p class="Tabletext"><span>6</span></p></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"><p class="Tabletext"><span>Evidence of the classification of the materials mentioned in item</span><span> </span><span>5 under the Harmonized System.</span></p></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"><p class="Tabletext"><span>7</span></p></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"><p class="Tabletext"><span>Evidence of the value of the materials mentioned in item</span><span> </span><span>5.</span></p></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"><p class="Tabletext"><span>8</span></p></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"><p class="Tabletext"><span>Records of the production of the goods.</span></p></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"><p class="Tabletext"><span>9</span></p></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"><p class="Tabletext"><span>If the goods include any spare parts, accessories or tools that were purchased by the producer or principal manufacturer:</span></p><p class="Tablea"><span>(a) records of the purchase of the spare parts, accessories or tools; and</span></p><p class="Tablea"><span>(b) evidence of the value of the spare parts, accessories or tools.</span></p></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"><p class="Tabletext"><span>10</span></p></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"><p class="Tabletext"><span>If the goods include any spare parts, accessories or tools that were produced by the producer or principal manufacturer:</span></p><p class="Tablea"><span>(a) records of the purchase of all materials that were purchased for use or consumption in their production; and</span></p><p class="Tablea"><span>(b) evidence of the value of the materials; and</span></p><p class="Tablea"><span>(c) records of the production of the spare parts, accessories or tools.</span></p></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"><p class="Tabletext"><span>11</span></p></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"><p class="Tabletext"><span>If the goods are packaged for retail sale in packaging material or a container that was purchased by the producer or principal manufacturer:</span></p><p class="Tablea"><span>(a) records of the purchase of the goods; and</span></p><p class="Tablea"><span>(b) evidence of the value of the packaging material or container.</span></p></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"><p class="Tabletext"><span>12</span></p></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"><p class="Tabletext"><span>If the goods are packaged for retail sale in packaging material or a container that was produced by the producer or principal manufacturer:</span></p><p class="Tablea"><span>(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</span></p><p class="Tablea"><span>(b) evidence of the value of the materials; and</span></p><p class="Tablea"><span>(c) records of the production of the packaging material or container.</span></p></td></tr></tbody></table> ``` (2) The records must be kept for at least 5 years starting on the day of exportation. (3) The producer or principal manufacturer may keep a record under this section at any place (whether or not in Australia).