CTHIn ForceLegislation
Customs (International Obligations) Regulation 2015
15Form in which records to be kept
Start here
Get a plain-English read of 15
Turn the raw legal text into a practical explanation grounded in Customs (International Obligations) Regulation 2015.
#### 15 Form in which records to be kept
For subsection 126AJB(1) of the Act, a person required to keep a record under this Division in relation to goods must ensure that the record:
(a) is kept in a form that would enable a determination of whether the goods are Australian originating goods in accordance with the Agreement; and
(b) if the record is not in English—is kept in a place and form that would enable an English translation to be readily made; and
(c) if the record is kept electronically—is readily convertible into a hard copy in English.