10Exportation of goods to Japan—record keeping by exporter who is not the producer of the goods

10 Exportation of goods to Japan—record keeping by exporter who is not the producer of the goods

(1) For subsection 126ANB(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 spare parts, accessories or tools that were purchased by the exporter: (i) records of the purchase of the spare parts, accessories or tools; and (ii) evidence of the value of the spare parts, accessories or tools; (f) if the goods include any spare parts, accessories 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 spare parts, accessories or tools; and (ii) evidence of the value of the materials; and (iii) records of the production of the spare parts, accessories 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 the 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 origin certification document for the goods. (2) The records must be kept for at least 5 years starting on the date the Certificate of Origin for the goods is issued or the origin certification document for the goods is completed. (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.