8Records of imported goods

8 Records of imported goods

8 Records of imported goods

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

(a) all original documents given or received in relation to the import declaration for the goods under the Customs Act 1901 of the Commonwealth,

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