105HExportation of goods to Chile—record keeping by exporter who is not the producer of the goods

#### 105H Exportation of goods to Chile—record keeping by exporter who is not the producer of the goods (1) For subsection 126AKB(1) of the Act, an exporter, who is not also the producer, of goods mentioned in that subsection must keep the following records: (a) records of the exporter’s purchase of the goods; (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 resources that were purchased by the exporter: (i) records of the purchase of the accessories, spare parts, tools or instructional or other information resources; and (ii) evidence of the value of the accessories, spare parts, tools or instructional or other information resources; (f) if the goods include any accessories, spare parts, tools or instructional or other information resources that were produced by the exporter: (i) records of the production of the accessories, spare parts, tools or instructional or other information resources; and (ii) records of the purchase of all materials that were purchased for use or consumption in their production; and (iii) evidence of the value of the 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 production of the packaging material or container; and (ii) records of the purchase of all materials that were purchased for use or consumption in the production of the packaging material or container; and (iii) evidence of the value of the materials; (i) a copy of the Certificate of Origin in relation to the goods. (2) The records must be kept for at least 5 years starting on the day of issue of the Certificate of Origin in relation to the goods. (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; 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) producer has the same meaning as in Division 4E of Part VI of the Act; and (b) the following words and expressions have the same meaning as in Division 1F of Part VIII of the Act: (i) Australian originating goods; (ii) Certificate of Origin; (iii) Harmonized System.