11Records of imported goods

11 Records of imported goods

11 Records of imported goods

For the purposes of section 16(1) of the Act, if a transaction consists of the acquisition of second-hand goods that are to be or have been imported to Australia from a foreign country by the licensee, the licensee must keep—

(a) all original documents sent or obtained in relation to the import declaration for the goods in accordance with the Customs Act 1901 of the Commonwealth, and

(b) a description of the goods or contract to which the import declaration relates.