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.