11Exportation of goods to a Party—record keeping by exporter who is not the producer of the goods

11 Exportation of goods to a Party—record keeping by exporter who is not the producer of the goods

(1) For the purposes of subsection 126AQB(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 accessories, spare parts, tools or instructional or other information materials that were purchased by the exporter: (i) records of the purchase of the accessories, spare parts, tools or instructional or other information materials; and (ii) evidence of the value of the accessories, spare parts, tools or instructional or other information materials; (f) if the goods include any accessories, spare parts, tools or instructional or other information materials 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 accessories, spare parts, tools or instructional or other information materials; and (ii) evidence of the value of the materials so purchased; and (iii) records of the production of the accessories, spare parts, tools or instructional or other information materials; (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 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 so purchased; and (iii) records of the production of the packaging material or container; (i) a copy of the Proof of Origin for the goods; (j) any other documents in support of the goods being originating goods in accordance with Chapter 3 of the Agreement (including documents from the producer or supplier of the goods). (2) The records must be kept for at least 5 years starting on the date the Proof of Origin for the goods is issued. (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 originating goods in accordance with Chapter 3 of 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.