18What records must be kept

18 What records must be kept

 (1) A licensed exporter must keep records showing, in respect of each consignment of wine exported:

 (a) the details mentioned in subclause (2) for:

 (i) the shipper; and

 (ii) if the owner of the wine at the time of the consignment was not the shipper — the owner; and

 (iii) the purchaser; and

 (b) the number of the exporter’s licence; and

 (c) the volume of wine (except exempt wine) in the consignment; and

 (d) the free on board sales value (expressed in Australian dollars) of the wine; and

 (e) the date when the consignment was loaded for export.

 (2) For paragraph (1) (a), the details are: