105FExportation of goods to New Zealand—record keeping by exporter who is not the producer or principal manufacturer of the goods

#### 105F Exportation of goods to New Zealand—record keeping by exporter who is not the producer or principal manufacturer of the goods (1) For subsection 126AJB(1) of the Act, an exporter, who is not also the producer or principal manufacturer, of goods mentioned in that subsection 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 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; and (iii) records of the production of the packaging material or container. (2) The records must be kept for a period of at least 5 years starting on the date of exportation. (3) 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 Australian originating goods in accordance with the Agreement; 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. (4) In this regulation: (a) principal manufacturer has the same meaning as in Division 4D of Part VI of the Act; and (b) the following words and expressions have the same meaning as in Division 1E of Part VIII of the Act: (i) Agreement; (ii) Australian originating goods; (iii) Harmonized System; (iv) produce.