105BExports to Singapore—record keeping (producer or manufacturer)

#### 105B Exports to Singapore—record keeping (producer or manufacturer) (1) For section 126AB of the Act, this regulation: (a) sets out record keeping obligations that apply in relation to goods that: (i) are exported to Singapore; and (ii) are claimed to be the produce or manufacture of Australia for the purpose of obtaining a preferential tariff in Singapore; and (b) applies to the producer or manufacturer of the goods (whether or not the producer or manufacturer is the exporter of the goods). (2) The producer or manufacturer must keep the following records: (a) records of the purchase of the goods; (b) evidence that payment has been made for the goods; (c) evidence of the cost of the goods in the form sold to the buyer; (d) evidence of the value of the goods; (e) records of the purchase of all materials that were purchased for use or consumption in the production or manufacture of the goods; (f) evidence that payment has been made for those materials; (g) evidence of the cost of those materials in the form sold to the producer or manufacturer; (h) evidence of the value of those materials; (i) records of the production or manufacture of the goods. (j) a copy of the Certificate of Origin in relation to the goods; (k) if the producer or manufacturer has given a confirmation mentioned in paragraph 105A(2)(b) in relation to the goods to an exporter—a copy of the confirmation; (l) if the producer or manufacturer is the exporter of the goods—a copy of the declaration mentioned in subregulation 105A(3) in relation to the goods. (3) If the producer or manufacturer is the exporter of the goods, the producer or manufacturer must keep the records required by subregulation (2) for a period of at least 5 years starting on the date of the declaration relating to the goods mentioned in subregulation 105A(3). (4) If the producer or manufacturer is not the exporter of the goods, the producer or manufacturer must keep the records required by subregulation (2) for a period of at least 5 years starting on the date of the confirmation mentioned in paragraph 105A(2)(b) in relation to the goods. (5) The producer or manufacturer: (a) may keep a record under this regulation at any place (whether or not in Australia); and (b) must ensure that: (i) the record is kept in a form that would enable a determination of whether the goods are the produce or manufacture of Australia, in accordance with SAFTA; and (ii) if the record is not in English—the record is kept in a place and form that would enable an English translation to be readily made; and (iii) if the record is kept by mechanical or electronic means—the record is readily convertible into a hard copy in English. (6) In this regulation: > Certificate of Origin has the meaning given by section 153UA of the Act. > SAFTA has the meaning given by section 153UA of the Act.