26Records for suppliers who import fuel

#### 26 Records for suppliers who import fuel (1) A supplier who imports fuel into Australia must keep the following records: (a) records of the matters mentioned in paragraphs 25(d) to (g); (b) for each shipment of fuel imported—a record of the matters mentioned in subregulation (2). (2) For paragraph (1)(b), the matters are the following for each kind of fuel imported: (a) the kind and grade of fuel, or its product code; (b) the quantity of fuel; (c) the date when the fuel was imported; (d) the port where the fuel arrived in Australia; (e) the tariff code for the fuel; (f) the importer number for the shipment; (g) the contact details of the manufacturer of the fuel, if known; (h) details of any testing done on the fuel, including: (i) the date of each test; and (ii) records by which the fuel tested can be traced to delivery docket numbers for the fuel; and (iii) test methods used; and (iv) the results of the tests; (i) stock reconciliation records (except in relation to fuel for which it is not possible for the supplier to keep separate reconciliation records).