105CExports to Singapore—record keeping (exporter that is not producer or manufacturer)

105C Exports to Singapore—record keeping (exporter that is not 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 exporter of the goods that is not also the producer or manufacturer of the goods. (2) The exporter must keep the following records: (a) records of the purchase of the goods by the exporter, including evidence that payment has been made for the goods; (b) records of the purchase of the goods by the person to whom the goods are exported, including evidence that payment has been made for the goods; (c) the confirmation mentioned in paragraph 105A(2)(b) given to the exporter by the producer or manufacturer; (d) a copy of the declaration mentioned in subregulation 105A(3); (e) a copy of the Certificate of Origin in relation to the goods. (3) The exporter must keep the records required by subregulation (2) for a period of at least 5 years starting on the date of the declaration mentioned in subregulation 105A(3) in relation to the goods. (4) The exporter: (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. (5) 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.